HM Revenue & Customs (HMRC) may be unable to issue all the PAYE Payment booklets for the tax year 2011-12 to employers in time for the first payment to be made by 19 or 22 May depending on payment method. This problem does not affect all employers and any employer who has already received a booklet for the 2011-12 year can ignore this message.
If you are expecting to get a booklet and do not receive it by 16 May please use the online facilities to make the payment. Normally payment by electronic methods is due by the 22nd of the month but 22 May is a Sunday. So please make sure the cleared funds reach HMRC by no later than 20 May as this is the last bank working day before 22 May. HMRC recommend that payment is made online as this is the safest, quickest and most secure method. You can also tell HMRC online that no payment is due; again you do not need a payslip. Further information on how to pay and to let HMRC know that no payment is due can be found on the HMRC website at How to pay PAYE/Class 1 National Insurance contributions.
Alternatively, please send your cheque (or notification if you have nothing to pay) to HMRC Shipley together with a letter, to reach us no later than 19 May, including your:
HMRC Shipley
Victoria Street
Shipley
West Yorkshire
BD98 1YY
To prevent late payment penalties it is important to make sure that HMRC receives payment in full and on time, as delaying payment because of the absence of a payslip is not an excuse.
Your booklet will still be sent out and you will receive it in time to make the payment due in June 2011. Please make sure that you use the correct payslip for this and subsequent payments.
You should only seek a replacement booklet if you have still not received one by Friday 27 May 2011.
