Online filing PAYE & NIC’s
HMRC have published a summary of responses received on the consultation which will mandate online filing for PAYE and NICs forms to businesses with less than 50 employees.
Draft regulations were published in April 2009 which will affect the way many small businesses and employers interact with HMRC. These regulations, when finalised, will make it compulsory for all businesses to make online filings for PAYE and National Insurance contributions. It is expected that from April 2010 all employers will have to file annual and in year forms online.
Following the consultation a number of minor changes have been made to the draft legislation. There were also some concerns as to whether the HMRC IT system could support the move to online filing for all businesses. The amended draft legislation will be laid before Parliament shortly.