PAYE scheme pooling
The measure
HMRC are considering allowing large connected employers to combine or pool their PAYE references and will launch a formal consultation early in 2010 to seek views and comments on draft PAYE regulations enabling this.
Who will be affected?
Large connected employers.
When?
This will be dependent on the outcome of the consultation and the extent to which the draft PAYE regulations will need amending following the consultation.
Our view
This will be a step in the right direction for many connected employers who have been calling for this change. The regulations should be drafted so that employers can choose to combine their PAYE reference or keep them separated if they prefer.
