• Top Five local PAYE practices (October 2007) - TAXline

A short note concerning the continuing introduction of automated PAYE processes by H M Revenue & Customs and referring to a number of local practices that have evolved between employers and local tax offices.

These local practices will no longer be acceptable as the computerised systems will not allow them.

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• Employer Returns - Online Filing - Carter II (July 2007) - TAXline

The second part of Lord Carter's review into the services provided by H M Revenue & Customs included significant changes to the use of computerisation and online filing for employers.

This article covers some of the changes to be introduced over the next few years.

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• Filing Returns and Enquiries (February 2007) - TAXline

H M Revenue & Customs announce a much requested change to the rules for "Enquiry windows" following the submission of personal and corporate Returns.

At present, enquiries can be raised at any time within 12 months of the filing deadline, even if the Return is submitting earlier. This will change so that enquiries can only be raised within 12 months of the actual filing date.

In addition, the Revenue had been pushing for earlier filing deadlines but, in the main, these have been successfully resisted. However, more Returns must be filed electronically as the deadline for paper Returns will be earlier than now.

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