Jan says: 3 February 2016 at 19:42 When did everyone have to register for tax, regardless of their income? |
TaxTim says: 5 February 2016 at 9:28 All employers have to register their employees for tax (even if below the tax threshold) and therefore obtain a tax reference number for them. This is required in order to complete the bi-annual PAYE reconciliation (EMP501). If you are self-employed, and earning above the threshold, then you need a tax reference number in order to file a tax return. |