Variable direct debits for PAYE
Functionality to allow employers to set up a recurring direct debit to pay PAYE and national insurance liabilities launches on 19 SeptemberThe August 2022 issue of HMRC’s Employer Bulletin announced that a variable payment plan for PAYE and NIC liabilities would be introduced from 19 September 2022. The current system allows only a single payment to be made by direct debit. HMRC has provided some further details about how the variable payment plan will work in practice.First, HMRC has confirmed that the direct debit amount will be the figure declared on returns…