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HM Revenue and Customs - Discussion Document

Volume 534: debated on Monday 24 October 2011

HM Revenue and Customs is publishing today a discussion document on pay-as-you-earn (PAYE) pooling. Its purpose is to consult on HMRC’s proposals to alter the PAYE system to give closely connected employers the option of being treated as a single entity for PAYE purposes (PAYE pooling).

The discussion document is available on the HM Revenue and Customs website at: http://