Contents
Chapter 1 - Introduction
Chapter 2 - Integrating tax requirements into business processes using software
Chapter 3 - Modernising the PAYE rules
Secondary tax codes
Tax treatment of extra pays
Tax treatment of holiday pay
Extra pay day in a tax year
Application of legislated rate changes
Chapter 4 - PAYE - Modernising how information is provided
Problems with current PAYE process
Providing PAYE informtion at time of business process
Becoming an employer/ceasing to be an employer
Employing staff, maintaining their details and ceasing to employ staff
Date of birth information
Compliance cost implications of provision of PAYE information at the time staff are paid
Amending PAYE information
Information provided to other agencies
Chapter 5 - PAYE information - implementing change
Threshold for electronic filing
Providing PAYE information when the business process occurs - implementation options
Factors influencing the uptake of software
Financial assistance
IR56 taxpayers
Chapter 6 - PAYE - Aligning payments
Chapter 7 - GST - Modernising how information is provided
Using integrated software to prvode GST information
Direct crediting of GST refunds
Electronic submission of GST information for some registered persons
Chapter 8 - Other concerns
Data and integrity issues
Compliance costs & document scope
Non-digital services