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The Simplified PAYE Deduction Scheme (SPDS) will be closed to new employers from 6th April 2012 and will close completely on 5th April 2013.
The SPDS provides an alternative to standard PAYE for non – business employers. It was intended to offer a simpler system particularly for domestic employers or elderly/disabled individuals employing carers.
HMRC is writing to all existing SPDS employers on 22nd November to tell them about the closure of the scheme. The intention is that eventually the 14,500 existing SPDS users will be moved, from 6th April 2013, onto Real Time Information (RTI).
RTI is a new government programme aimed at improving the operation of PAYE. For more information about RTI see http://www.hmrc.gov.uk/rti/index.htm#6.
