Still gathering requirements...
doesn't the bill say that it will lead rise to a PAYE/Nic charge - to the EMPLOYER,?
"15.Since the new charge will be part of Part 7A the charge will fall on the relevant employer in the first instance."
2.Many of the changes result in a charge being levied under Part 7A. In the majority of cases this means that the charge is collected through PAYE from the employer who was party to the avoidance scheme. NICs would also normally be collected from the employer.
3.However, the government will amend the PAYE regulations to allow, where appropriate, for the tax and NICs to be collected from the employee where it cannot reasonably be collected from the employer. A consultation on these amendments will form part of the wider consultation over the summer.