PAYE20002 | Employer records: set up employer record: new employers joining RTI from 6 April 2013

Since 6 April 2013, when new employers register for a PAYE reference they are required to answer three new questions. These are

• Do you intend to pay any benefits / expenses?

• Do you intend to claim CIS Deductions Suffered?

• Have you made any payments to employees?

For more information see PAYE5011.