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PAYE and NICs: TIINs and Basic PAYE Tools

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HMRC has published a number of Tax Information and Impact Notes relating to changes to the PAYE system and NICs legislation:

The latest version of HMRC's Basic PAYE Tools to help employers run their payroll systems has also been published. ‘Any employer can use these tools, but they are most useful for employers with up to and including nine employees,’ HMRC guidance says. ‘As an alternative, you may wish to consider using commercial payroll software, some of which is free.’