Employers are asked to inform Inland Revenue when they decide to employ staff. This allows Inland Revenue to provide them with information about their obligations and to set up their contact details.
In the future it is proposed that payroll software would include an option to notify Inland Revenue of the decision to become an employer, and to permanently or temporarily cease to employ staff. This would eliminate the risk of an ex-employer being pursued for failing to file PAYE information, and the need to file nil returns.
1. Do you support the proposal that employers should notify Inland Revenue of a decision to commence, temporarily cease or permanently cease to employ staff?
2. Should these requirements be included in legislation?