Consultation on PAYE pooling

Close date: 15 December 2011

HM Revenue and Customs (HMRC) consults on proposals to give closely-connected employers the option of being treated as one entity for PAYE purposes. HMRC wants to find out how many employers are keen on this proposal, which types of employers are interested, what the advantages and disadvantages are of PAYE pooling and whether or not employers agree with its proposals on how it would work.
Consultation document: PAYE pooling (on the HMRC website)