In brief: basic PAYE tools; residence test; toolkits; SEIS FAQs; ATED; child benefit

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Basic PAYE tools

The latest version of HMRC’s basic PAYE tools for RTI was released on 30 May. It includes the facility to submit an earlier year update (EYU) and to print other forms, including P45. An EYU is used after 19 April to correct any of the year-to-date totals submitted …

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