<b>Tax Feature:</b> Preparing for PAYE online filing 2006. By Rebecca Benneyworth
We are now less than two months away from the end of the PAYE year, and employers' thoughts should be turning to online filing, and preparations necessary for this year's filing process.
More employers are required to file online this year. The rules now include employers with more than 49 employees as at the count date last autumn. There is no necessity for employers to count the number of employees that they have ' this was done in late October by HMRC, and notices requiring employers to make a return online were sent out during November 2005.