PAYE e-filing: Revenue head reveals the truth

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Will compulsory e-filing bring streamlined communication, or technological headaches, or a mixture? In a special report, Philip Whiteley and Linda Pullan (pictured) of Payroll World interview Don Macarthur, head of the Revenue's Employer Programme.

For tax purposes an 'employer' is a PAYE reference number, and many employers have numerous PAYE reference numbers. Will it be each reference number that is fined for late or incorrect e-filing?

Don Macarthur: The intention behind all of this is to encourage employers to get to grips with new technology, not to impose penalties. But, yes, the legislation for employers has always in practice operated by assuming...

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