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HMRC publishes draft PAYE regulations

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The regulations will apply in circumstances where HMRC recovers tax due under PAYE not from an employer but from an employee, where it appears that an amount of tax has been self-assessed or paid on account. Under the current regime, HMRC must serve notice on each individual concerned. The notice must specify each year concerned and the tax paid for each year. This represents a substantial burden for HMRC when large numbers of individuals are affected. The proposed regulations would reduce this burden by allowing HMRC to state the employment to which the notice applies. HMRC would also be allowed (in certain circumstances) to extrapolate the total amount due from a sample. The consultation closes on 9 March 2014.