Online filing of PAYE and NIC returns by employers
There are twelve months to go before online filing of PAYE and NIC returns by employers becomes compulsory for small businesses and employers in April 2010. It is already compulsory for employers employing 50 or more employees to file annual returns online. From April 2010 every small business will have to file online.
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Cathy Corns is a Corporate Tax partner at Mercer & Hole.
Date: 5th May, 2009
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