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ALM17050 | Pooled PAYE schemes: introduction

From HM Revenue & Customs · Apprenticeship Levy Manual

A pooled PAYE scheme is where multiple employers use a single PAYE scheme to report PAYE information to HMRC.

Pooled PAYE schemes are a historic practice, now only used by a small number of employers. HMRC is not currently accepting any new requests from employers to pool PAYE schemes.