Simple payroll software, perhaps available as an app over a mobile phone or tablet, is likely to be an attractive option for some very small employers. Inland Revenue’s upgraded internet portal will also be available as an alternative, and will be accessible with mobile devices. Paper channels will also remain available for those who cannot access digital services and to small employers, below the digital filing threshold, who do not wish to use any of the digital options.
1. If you run a small or medium payroll, what factors would be most influential in determining whether you would choose to upgrade to software offering the new PAYE services?
2. If you run a small payroll or medium and were required to provide PAYE information at the time of the business process what options would you consider and why?