8,900 registered charities are employers, employing 186,000 staff.
48% of registered charities have less than 5 employees.
The not-for-profit sector is made up of many organisations exempt from income tax, including charities and sports clubs. They range from very small to large organisations.
Are there additional issues beyond those identified for small and medium organisations and those with very simple payrolls that need to be considered when thinking about how the proposed new PAYE services would work for not-for-profit organisations?