Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

It’s only a straw

23 July 2013 / Mike Thexton
Issue: 4412 / Categories: Comment & Analysis , RTI , Employees , Income Tax

The trouble with registering a company as an annual PAYE scheme

KEY POINTS

  • RTI and annual PAYE schemes.
  • Conditions for monthly nil returns not to be required.
  • HMRC’s system not working.
  • Burden shifted on to taxpayer while fix awaited.

I tell myself it is not really civil disobedience. HMRC have not finally confirmed that they think I have to do the thing that I object to and if they do I will not exactly be civil. It does not match up to deliberately sitting in the wrong part of a segregated bus but here is my head above the parapet.

It is real time information (RTI). I admit that there are bits of HMRC’s electronic system that I grumbled about when they were introduced but I now realise they are a great improvement on what went before.

I would not go back...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon