HMRC launched a discussion document about a possible change to the PAYE system to give closely connected employers the option of being treated as a single entity for PAYE purposes (PAYE Pooling).

HMRC wish to gauge the level of interest amongst employers for PAYE Pooling and to explore the extent to which it could benefit employers in terms of reduced administration time or costs. The consultation document also outlines how PAYE Pooling might operate. Views on these proposals are invited by 15 December 2011.

The consultation document can be accessed at http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&propertyType=document&id=HMCE_PROD1_031686