A few PAYE quickies from the Tax Geek.
Most employers have to file their 2009/10 end of year online.
Notifying a "nil" PAYE/NICs liability? You can now do it online providing that you have your Accounts Office reference.
Handy to know: as far as we can see you do not get a receipt when you do this, and there does not seem to be a facility to tell which months that you have made notifications for. In view of the forthcoming PAYE late payment penalty regime, keep a record of your actions. It will be time consuming to appeal an automatic penalty if no payment was due.
PAYE online for agents
Register as an agent ahead of the year-end rush.
Follow this link: PAYE online for agents
Agent authorisation for PAYE
Clients should complete form FB12 to authorise a tax representative to use PAYE / CIS online services and not form 64-8.
Follow this link: FB1 - Authorising your agent
Online PAYE dispensations
If you have not applied for a PAYE dispensation you can now do it online.
Follow this link: Dispensations online
