Dear

e-Filing

As part of its drive to encourage e-commerce, the Government introduced in this year's Budget the requirement that all businesses must file their PAYE returns on-line (e-filing).

The dates for compulsory e-filing are:

• 250 employees or more, 2004-05
• 50 to 249 employees, 2005-06
• less than 50 employees, 2009-10

To help smaller clients with fewer than 50 employees we would like to:

• remind you that expenditure on computers before 5 April 2003 is fully deductible from profits at the time it is incurred (100% capital allowances);
• offer our services to help ease you into the new way of filing your PAYE returns

Our help could cost you nothing because of the incentives being offered to small employers who are prepared to start their e-filing early, from 2004-05 onwards.

We would urge you not to put off your-filing till the last moment and if you would like our help, we would be pleased to hear from you.