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  • You’ve brought forward your staging date. Even if you’ve notified us that you intend to bring your staging date forward, these changes won’t be reflected in the dates returned by the tool.
  • You have since 1 April 2012 changed your, or acquired a new PAYE reference but you are the same employer. You will need to enter the PAYE reference(s) you were using on 1 April 2012. However, if you are a new employer entity with a new PAYE scheme then the staging date returned for you should be the correct one.
  • You have certain types of staff but don’t have a PAYE scheme. In this case your staging date will be 1 April 2017.
  • You had fewer than 30 staff on 1 April 2012, had no staging date associated with your PAYE reference, and you don’t fall into any other exception category. In this case your staging date will be 1 April 2017.
  • Your original staging date was before June 2015, and in circumstances where you had less than 50 staff on 1 April 12 and had, or were part of a PAYE scheme that has more than 50 people in it, you were able to change your staging date to a later date but you didn’t notify us.