HM Revenue and Customs - Discussion Document

Monday 24th October 2011 Written Statements

[The Exchequer Secretary to the Treasury (Mr David Gauke)]

HM Revenue and Customs is publishing today a discussion document on pay-as-you-earn (PAYE) pooling. Its purpose is to consult on HMRC’s proposals to alter the PAYE system to give closely connected employers the option of being treated as a single entity for PAYE purposes (PAYE pooling).

The discussion document is available on the HM Revenue and Customs website at: http:// www.hmrc.gov.uk/consultations/.