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<p>PAYE schemes that pay their employees annually all in the same tax month may register
as an ‘annual scheme’. Further information can be found on gov.uk at the following
link (see section: Annual payroll scheme for PAYE): <a href="https://www.gov.uk/running-payroll/changing-paydays"
target="_blank">https://www.gov.uk/running-payroll/changing-paydays</a>.</p><p> </p><p>Information
on which PAYE schemes are operated by small companies and which are operated by other
types of employer such as sole traders and partnerships is not readily available for
all PAYE schemes.</p><p> </p><p>Among all PAYE schemes, not just those that are operated
by small companies, the number of registered PAYE schemes that were live on 8 October
2020 (the date this information was extracted) and were registered as an ‘annual scheme’
was 33,300.</p>
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