PAYE Payslip Booklets for Employers

HM Revenue & Customs (HMRC) will be issuing new PAYE Payment Booklets for the year 2012-13 between 19 December 2011 and 31 March 2012. Please put the booklet somewhere safe until you need to use it from April 2012.

Due to the issue of these booklets, HMRC temporarily cannot issue PAYE Payment Booklets for the tax year 2011-12. This will affect employers who request a 2011-12 booklet between the following dates depending on which Accounts Office they are linked to:

  • Shipley customers - requests received between 9 December 2011 to 20 January 2012 HMRC cannot issue the booklet until after 27 January 2012 Requests made from 21 January 2012 will be issued normally.
  • Cumbernauld customers - requests received between16 December 2011 to 27 January 2012 HMRC cannot issue the booklet until after 3 February 2012 Requests made from 28 January 2012 will be issued normally.

Employers who have a payment to make by 19 December 2011 and/or 19 January 2012 who do not have a payslip (or payment booklet) should use the online facilities to make payment. Please make sure the cleared funds reach HMRC by no later than 22 December 2011 or 20 January 2012 (this is the last bank working day before the 22nd). HMRC recommends 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 by following the link below.

How to pay PAYE/Class 1 National Insurance contributions

HMRC charge late payment penalties if payment is not received in full and on time. The suspension of booklets and the delay/absence of a payslip do not remove the responsibility to ensure your payment is made in full and on time.

If you do not want to wait for HMRC to send you the payslips please send your payment (or notification of nothing to pay) to HMRC Shipley together with a letter including your:

  • company/employer name
  • address
  • telephone number
  • Accounts Office reference number
  • the month, deduction year and amount being paid

The address to use is:

HMRC Shipley
Victoria Street
Shipley
West Yorkshire
BD99 1YY