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PAYE Pooling - CIOT comments

The CIOT comments, sent to HMRC on 21 December 2011, regarding HMRC's discussion document on a possible change to the PAYE system to give closely connected employers the option of being treated as a single entity for PAYE purposes.

PAYE pooling would permit entities (eg groups of companies) with more than one employer PAYE reference to be treated as a single employer for the purposes of making payments and returns to HMRC. The proposal is, if adopted, PAYE pooling would be optional but subject to HMRC approval and a representative ‘employer’ would take responsibility for payments and returns for all pooled employers. The representative employer would be responsible for making the combined payments and returns, although the scope of liability for failures to comply with obligations has not been determined. In addition, it is unclear how this initiative fits with the Real Time Information (RTI) project – the document suggests that if PAYE pooling is taken forward it will be developed to fit in with RTI.

Our submission and the PAYE Pooling discussion document are both available in Adobe (pdf) format.

Technical Team

21 December 2011


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