Following the publication of regulations extending until April 2014 the temporary relaxation of the ‘on or before’ real-time reporting rules for businesses with fewer than 50 employees, HMRC has updated its guidance to include an example of how employers should complete their full payment submission where these transitional arrangements apply.
Following the publication of regulations extending until April 2014 the temporary relaxation of the ‘on or before’ real-time reporting rules for businesses with fewer than 50 employees, HMRC has updated its guidance to include an example of how employers should complete their full payment submission where these transitional arrangements apply.
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