UUÂãÁÄÖ±²¥

Payroll e-filing

Produced by Tolley in association with
Employment Tax
Guidance

Payroll e-filing

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

E-filing

Payroll e-filing is compulsory for virtually all employers. This is the case for both in-year and year-end filing. These requirements are part of real time information (RTI) reporting. See the Monthly payroll compliance, Annual payroll compliance and Real time information guidance notes.

Employers exempted from electronic filing are those who are:

  1. •

    a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications, or

  2. •

    ‘care and support’ employers ― these are employers who

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

Vince Ashall
Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services


Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector.   Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers.   Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

Powered by
  • 19 Aug 2024 12:23

Popular Articles

SEIS and EIS ― overview

SEIS and EIS ― overviewThe seed enterprise investment scheme (SEIS) and enterprise investment scheme (EIS) are very similar schemes which offer substantial tax incentives to investors in companies which qualify. The tax incentives for SEIS and EIS investments are intended to encourage investment in

14 Jul 2020 13:31 | Produced by Tolley Read more Read more

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more Read more