21 Jul 2013

PAYE - a round up of recent developments

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Employee incentives briefing note

Over recent months there have been a number of changes in relation to PAYE, both legislative and practical. In this briefing we cover the following developments:

  • Implementation of RTI - further concession for small business, penalty provisions and registration for the annual PAYE scheme
  • IR35 - extension of scope by the Finance Act
  • New consultation on section 222 ITEPA 2003
  • Judgments in the Manning and Barden cases which are relevant to PAYE.

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KEY CONTACT

Barbara Allen

Barbara Allen
Partner

T:  +44 20 7809 2231 M:  +44 7771 531 553 Email Barbara | Vcard Office:  London

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