Autumn Statement - Analysis
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Regionalisation:<br />
HMRC is to consolidate from 170 offices to 13 large,<br />
modern regional centres, resulting in significant<br />
operational changes in the Revenue in the future.<br />
Review of employment status:<br />
The Government has responded to the final report of<br />
the Office of Tax Simplification review of employment<br />
status and is taking forward some of the<br />
recommendations.<br />
‘On or Before’ Reporting Obligation<br />
Review:<br />
the two year temporary relaxation, allowing existing<br />
micro-employers using Real-Time PAYE to report all<br />
payments they make in a tax month on or before the<br />
last payday in the tax month rather than on or before<br />
each and every payday, will end as planned on 5<br />
April 2016.<br />
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