The key proposals for businesses and employers are:

• Software that takes care of routine processes. For example, PAYE compliance tasks such as the need to separately file an employer monthly schedule could be managed by software that automatically communicates with Inland Revenue. The software would have an option of providing information to Inland Revenue every pay-day.
• Inland Revenue would help employers get PAYE information right. Inland Revenue will do this by providing information about employees’ PAYE obligations directly to a business’s payroll software, after appropriate validations.
• A move by businesses and employers to providing information electronically rather than by paper. The Government is raising for discussion whether mandating the use of electronic communication is acceptable and, if so, when.
• Better service by Inland Revenue for businesses. This is because Inland Revenue’s resources will be freed up from checking errors and processing paper as a consequence of the proposals to increase the use of online services and technology.