Employer size (by PAYE scheme size) | From / To |
|---|---|
| 50 to 249 members | 1 April 2014 / 1 April 2015 |
| Test tranche for less than 30 members | 1 June 2015 / 30 June 2015 |
| 30 to 49 members | 1 August 2015 / 1 October 2015 |
| Less than 30 members | 1 January 2016 / 1 April 2017 |
| Employers without PAYE schemes | 1 April 2017 / – – – |
| New employers Apr 2012 to Mar 2013 | 1 May 2017 / – – – |
| New employers Apr 2013 to Mar 2014 | 1 July 2017 / – – – |
| New employers Apr 2014 to Mar 2015 | 1 August 2017 / – – – |
| New employers Apr 2015 to Dec 2015 | 1 October 2017 / – – – |
| New employers Jan 2016 to Sep 2016 | 1 November 2017 / – – – |
| New employers Oct 2016 to Jun 2017 | 1 January 2018 / – – – |
| New employers Jul 2017 to Sep 2017 | 1 February 2018 / – – – |
| New employers Oct 2017 | Immediate duty /- – – |