Report on the administration of Pay As You Earn (PAYE)

The following report by the Honorable Ian Liddell-Grainger, UK Member of Parliament and Chair of the All-Party Taxation Group, discusses Great Britain’s experience with auto-file tax returns (Pay-As-You-Earn). He specifically addresses how the goal of providing automated tax returns and lowering error rates and inaccurate payments, may be mutually exclusive in an age where more and more individuals are self-employed, work more than one job, have two earner incomes, and/or have significantly more complex family lives and structures than when PAYE was originally envisioned and implemented.

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