More consultations

• HMRC has published a discussion document seeking comments on a proposal for PAYE pooling. This optional scheme would operate in a similar way to VAT grouping and would permit "closely connected" employers and pension providers to pool their PAYE obligations. Any EOA members wishing to respond have until 15 December 2011. Members may wish to suggest employee trusts should be in the "PAYE pool"..

• MRC has published a summary of responses to its December 2010 consultation Improving the operation of PAYE: Collecting Real Time Information ("RTI"), an introduction to RTI and draft amendments to regulations, supported by a technical note. Members should review now the implications of this significant change in how PAYE will operate.