Survey Results - Protocol on HMRC Contact with Agents and their Clients - Report by the CIOT and ATT
Following the introduction of real time reporting of PAYE information in April 2013, HMRC launched an online survey to learn more about how employers and agents are finding the obligation to report PAYE infromation 'on or before' employees are paid.
In response to requests from members that HMRC's survey did not provide enough space for additional comments to be made, the CIOT and ATT launched their own supplementary survey.
In this paper we set out the results of the survey.
This submission is available below in Adobe (PDF) format.
Technical Team 9 December 2013