See link below for more information: http://www.hmrc.gov.uk/payerti/payroll/bpt/12-13-yearend.htm AP3 – How will RTI affect quarterly payers? Will they have to submit EPS for months they are not actually making payments to HMRC? Reply: There is no change in the PAYE rules for ...
Asked yesterday for its assessment of the ESM update,IR35advisory Qdos called it “certainly an improvement” overall, and agreed that the substitution change was “worth pointing out” the most. “[From now on] HMRC doesn’t necessarily view an engagement as employed without substitution...