We keep getting letters from HMRC saying they believe our client has ceased to trade and they want to close the PAYE scheme.

But these clients have not ceased to trade.


PAYE late payment penalties have been in place for a year, but have not had an impact yet because of the way they are calculated.


As the PAYE deadline fell this week, HMRC pointed to the future of efiling with the publication of a


If you try to file a nil 2010/11 P11db online using third party software it is likely to fail HMRC validity checks and submission will be rejected.


With some trepidation I went to HMRC's website on 8th April and entered a nil return for one of my clients in respect of the P35.


What is regarded as marginal pay for PAYE purposes? CWG2 has a paragraph on it (ch 1) without defining what it is. It quotes expenses as an example.


HMRC may be unable to issue all of the PAYE payment booklets for the tax year 2011/12 in time for the first payment later this month.


A sole trader client set up a PAYE scheme to facilitate payments of CIS deductions he made from sub contractors.