Inland Revenue’s systems were designed around the processing of paper forms, and the ability to process electronic data has been “bolted on”.
This means that the requirements for electronic data are largely the same as those that apply to paper forms.
This means software developers have to design systems which largely replicate the ATA outputs paper forms would create.
 

Whilom Software Limited builds accounting software for small businesses.
The PAYE process is based on two paper returns (IR348 and IR345) rather than a single filing and paying process.
The businesses that use the software pay their employees weekly or fortnightly, but Inland Revenue requires the returns monthly, because that’s the way the paper form was designed.
 

Inland Revenue’s specifications for information will be changed so that the information can be provided to suit customers’ business cycles and pay frequencies.
This will allow software developers to design software in a way that puts users’ needs first.
 

Whilom Software Limited builds payroll software that sends PAYE information directly to Inland Revenue each pay-day.
Clients who use this software no longer need to complete a separate employer monthly schedule (IR348) and employer deductions form (IR345).