PAYE: a Practical Guide 2012-13

Publisher: Claritax Books Ltd; paperback 247 pages

HMRC are to introduce a new way of reporting PAYE information during 2012/13 in the biggest change to PAYE since its introduction in 1944.

This book’s publication is timely in that it highlights the issues relating to real-time information (RTI) returns throughout as well as including a dedicated chapter covering the changes that will be made to the operation of PAYE and how they are to work in practice.

The changeover to RTI reporting will see annual employer year-end returns being phased out and replaced by the need for payers to send a report (the full payment submission) to HMRC on or before the payments are made – all of which is dealt with clearly and concisely by this book.

As such it has relevance to employers already operating RTI as well as for all micro small...