Changes to HMRC’s agent dedicated line Article 04 Oct 2024 From 7 October 2024, there will be one combined agent dedicated line (ADL) for self assessment (SA) and pay as you earn (PAYE), and a new process for chasing SA repayments. See more Webinars and recordings Payroll and...
In terms of how the charge is actually paid, usually, the pension scheme will pay it if they offer the facility. This is called ‘scheme pays’. Schemes are joint and severally liable for the tax, so they like to make sure the tax is paid to avoid having HMRC on their back. However...