Churches, employment and Real-Time Information for PAYE: update

This updates the information in the 2013 post on Real-Time Information and filing for employees’ PAYE which came into operation on 6 April of that year: the earlier post has been taken down. We’re afraid it’s just as boring as its predecessor…

PAYE and Real-Time Information: the background

PAYE began in 1944 and has changed very little in broad outline since its introduction over seventy years ago. At that time, work patterns were fairly static, jobs were often for life, and part-time, flexible working and multiple employments were much more the exception than they are now – which meant that the in-year estimation of tax liability based on a tax code was usually a fairly reasonable prediction of actual annual liability. As employment patterns became more complex, the system began to show increasing signs of strain. Continue reading