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In brief: real time; PAYE error; stock exchange; housing; caravans; CFCs; Cyprus; Budget

Real time reports amended
HMRC have made updates to the guidance for employers on reporting PAYE information in real time:

“late reporting reason” can be entered on a full payment submission that will be sent late;

being able to make the first 2014/15 PAYE submission any time after 6 March 2014;

providing bank account details on an employer payment summary to get quicker …

Read more here: Taxation

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