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PAYE pooling put on hold while RTI introduced 10 August 2012

Pooling could save costs

The move comes following an informal HMRC review of PAYE pooling, which took place between October and December last year.

Despite having some disadvantages PAYE pooling enables organisations to save administration time and costs by reducing the number of separate returns and payments they need to make.

As a concession HMRC says it will allow employers who currently have an informal agreement to pool their payrolls to continue with those arrangements until further notice but no new applications to pool payrolls will be accepted.

The Revenue says it will reconsider the regulatory changes needed to introduce PAYE pooling after the introduction of Real Time Information next year.



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Will there be widespread non-compliance for auto-enrolment among small and micro employers in 2016?