ONE-QUARTER of small Scottish firms do not know about major payroll changes coming into force from April 2013, according to a Federation of Small Businesses survey.
Some 26% of respondents in Scotland told the FSB they had never heard of the Real Time Information programme being introduced by HM Revenue & Customs. This will require employers to submit details of all PAYE payments to HMRC online each time they are made, rather than at the end of the year.
