2026-04-14T20:33:15Z https://datacatalogue.cessda.eu/oai-pmh/v0/oai

44d1eae50cd346c6f2b73efd6c198b97b5ff35d5b116b46e7eb1c2746a5bc299 2025-10-01T03:44:58Z language:enopenaire_data

DDI2.5 XML CODEBOOK RECORD FOR STUDY NUMBER 1854 Compliance Costs of Income Tax and Capital Gains Tax in the UK: Survey of Employers, 1981-1982 185410.5255/UKDA-SN-1854-1 University of Bath, Centre for Fiscal Studies No information recorded Economic and Social Research Council UK Data Service 01 January 1983 ACCOUNTANTSACCOUNTINGACCOUNTSATTITUDESBUSINESSESCAPITAL GAINSEMPLOYEESEMPLOYERSINCOME TAXSOCIAL SECURITYTURNOVER Business/industrial management and organisationEconomic conditions and indicators <P>Abstract copyright UK Data Service and data collection copyright owner.</P>The purpose of this study was to quantify the costs and benefits to employers of operating the PAYE and NI systems.<br><B>Main Topics</B>:<BR>Variables<br> Type of business, including number of employees (full-time and part-time), percentage of employees paid weekly/ monthly/other, turnover, size of PAYE and NI payments, labour turnover and SIC.<br> Costs of time spent by proprietors/directors, computer staff and other staff; fees paid to advisers; costs of special difficulties with PAYE and NI; any other costs. Respondents were asked to estimate what percentage of costs were incurred at the end of the year; what type of documentation was used; whether PAYE work was done entirely within the firm or not.<br> The main benefit to firms was in improved cash flow: variables needed to evaluate this benefit included PAYE and NI payment made; percentage of staff paid monthly/weekly/other; date of payment for monthly paid staff. September 1981 - June 198201 September 198101 June 1982 United Kingdom Institutions/organisationsNationalEstablishmentsEmployers United Kingdom employers registered with Inland Revenue to collect PAYE Cross-sectional (one-time) study Simple random sample0.3 per cent Postal survey <p>The Data Collection is available to UK Data Service registered users subject to the <a href="https://ukdataservice.ac.uk/app/uploads/cd137-enduserlicence.pdf" target="_blank">End User Licence Agreement</a>.</p><p>Commercial use of the data requires approval from the data owner or their nominee. The UK Data Service will contact you.</p> See <restrctn> https://oai.ukdataservice.ac.uk:8443/oai/provider 1854 2024-11-28T07:21:40Z ddi:codebook:2_5