Effective date for new paye application in 2017

According to HMRC's guidance, the effective date for a new PAYE application in 2017 depends on the type of application and the circumstances.

New employer

If you're a new employer, you'll need to apply for a PAYE scheme and register for Self Assessment (if you're not already registered). The effective date for your PAYE scheme will be the date you start paying employees.

• You can apply online for a PAYE scheme and register for Self Assessment on the HMRC website.
• The effective date for your PAYE scheme will be the date you submit your application, which is usually the same day.

Existing employer with new employees

If you're an existing employer with existing PAYE schemes, but you're taking on new employees, you'll need to add them to your existing scheme.

• The effective date for the new employees will be the date they start working for you.

Changes to an existing PAYE scheme

If you're making changes to an existing PAYE scheme, such as adding or removing employees, the effective date will depend on the nature of the change.

• If you're adding employees, the effective date will be the date they start working for you.
• If you're removing employees, the effective date will be the date they leave your employment.

Key dates for 2017

Here are some key dates to keep in mind for 2017:

• 6 April 2017: The new tax year begins, and you'll need to update your PAYE scheme to reflect any changes to your employees' tax codes or other changes.
• 31 January 2018: The deadline for submitting your 2016-17 PAYE end-of-year return (P14 and P35) and paying any outstanding tax.

Remember to always check HMRC's guidance and consult with an accountant or tax professional if you're unsure about any aspect of your PAYE scheme or tax obligations.