Please note:

The staging date for your organisation will be later than the one indicated by the size of the PAYE scheme if your organisation:

• employed fewer than 10 people (full-time equivalent) immediately before 1 April 2011; and
• shares a PAYE scheme that has more than 239 people in it.

Therefore, to find out the staging date for your organisation:

1. Look up the staging date applicable to your PAYE scheme in 'Table 1: List of staging dates by PAYE scheme', based on the total number of people in that PAYE scheme.

2. Refer to 'Table 2: Small businesses that share a PAYE scheme' and, within the ranges listed, find the staging date applicable to your PAYE scheme as identified in step 1 above. This will provide you with the later staging date for your organisation.

Click here to go back to the staging date tool