PAYE20002 - Employer records: set up employer record: new employers joining RTI from 6 April 2013
Since 6 April 2013, when new employers register for a PAYE reference they are required to answer three new questions. These are
- Do you intend to pay any benefits / expenses?
- Do you intend to claim CIS Deductions Suffered?
- Have you made any payments to employees?
For more information see PAYE5011.