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14 August 2012
No legislative change during introduction of RTI
HMRC’s review of PAYE pooling looked at a possible change to the system to give closely connected employers the option of being treated as a single entity for PAYE purposes.
The Revenue have concluded that no further work will be undertaken to introduce such a legislative change during the introduction of real-time information (RTI).
As a concession, employers who currently have an informal agreement to pool their payrolls will be allowed to continue with the arrangements until further notice.
No new applications to pool payrolls will be accepted for the time being. Further consideration will be given to regulatory change after RTI has been introduced.
