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HMRC is ending local PAYE agreements between employers and local tax offices

Apparently, such arrangements do not meet the new requirements that are being introduced from 6 April 2008.

HMRC is aware that over the years some employers have reached agreements with their local tax office, for example with regard to:

  • Using substitute forms P46. 
  • Not following the P46 procedures where forms P45 not received. 
  • Not using tax code BR (Basic Rate) as the form P46 default tax code. 
  • Sending data on CD-ROMs.

These local agreements are now being ended and may lead to the rejection of the information submitted.

HMRC is reviewing all local arrangements with a view to terminating them and any affected business should urgently conduct a similar review to avoid having your data rejected.



Date: 22nd April, 2008
Author: Cathy Corns


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