Get Carter
13 September 2012
Tax column
Let us consider the implications of the Carter review on payroll and how the move to e-filing is becoming mandatory for large and small businesses…
For the first time in the UK, legislation has been passed that will make it compulsory for certain forms to be filed electronically. The Finance Act 2002 contains a section stating that the Inland Revenue will have the power to make regulations that will compel specified persons to deliver particular information electronically. The section heading states clearly that...