Welcome to Happy New Tax Year 2011, our annual booklet for employers.  Its purpose as ever is twofold:
*„ to bring you up-to-speed with changes to the tax and National Insurance Contribution (NIC) regimes for employees that take effect from the start of the new 2011/12 tax year

*„ to help you through the complexities of finalising your returns for 2010/11.
As you will see, our 'What's new' section is much longer than usual, a reflection of the increasing rate of change in the PAYE system. Do not let the changes catch you out!