This is a further reminder to employers about the PAYE filing and payment position for employers reporting PAYE in real time.
Due dates for payment remain unchanged.
HM Revenue & Customs (HMRC) should receive:
HMRC expects employers to pay in full by the due date.
Further guidance, including how to calculate the amount to pay can be found in HMRC's guide 'PAYE/National Insurance payments and deadlines'.
Reporting PAYE in real time will tell HMRC how much you should pay each month. If you report amounts that exceed the quarterly payment limit HMRC will notify you and expect you to pay monthly in the future.
It is important you pay using the right payslip or, if paying electronically, you use the right reference number. This will avoid unnecessary contact and/or reminders for payments already made.
You can find full guidance on paying and using the right reference number in 'How to pay PAYE/Class 1 National Insurance contributions/CIS'.
You can check that your HMRC reference number is in the right format before making a payment to HMRC in ‘Reference checkers’.
For this month any amended or correction FPS and Employer Payment Summary (EPS) received after 19 January 2014, ie received late, will be taken into account in calculating your payment for February or the next quarter. You should therefore pay the amount in full from the FPS/EPS returns you submitted on or before 19 January 2014.
You can find further guidance in 'Correcting payroll errors - current year'.
You should use an EPS to tell HMRC that you have no FPS to send. Without it, HMRC will calculate what they believe is due - and expect you to pay it in full. Further guidance is included in HMRC's guide 'What happens if you don't report payroll information on time'.
There are a number of potential changes to your business that have implications for your operation of PAYE.
HMRC's guide 'PAYE if your business closes or changes' sets out what you must do in some of the most common cases such as ceasing to employ anyone, closing or merging your business or selling the business on to someone else.
You can use HMRC's online Business Tax Dashboard to confirm the real time submissions that HMRC has received and to see both what you owe and what you have paid.
When the 'Amount due in period' is updated depends on when an FPS/EPS is received. You can check the dates the dashboard is updated in HMRC's guide 'Using HMRC's Business Tax Dashboard as an employer'.
If you don't submit your FPS or a nil EPS on time, HMRC may raise an estimated charge - referred to as a 'specified charge'.
A specified charge is HMRC's calculation of what you owe based on your previous PAYE filing and payment history. HMRC will raise a specified charge for each tax month that you fail to send a real time FPS or nil EPS.
Further guidance is included in HMRC's guidance 'Specified Charges'.
HMRC has introduced a series of new electronic messages to help employers keep their PAYE up to date. Further information can be found in HMRC’s What’s New messages of 21 October 2013, and 10 and 18 December 2013.
It is important to keep your 2013-14 PAYE up to date. Penalties may apply if you don't submit your final PAYE report for 2013-14 on time. There is more information in HMRC's guide 'PAYE final submission for the year and end-of-year tasks'.
For a quick overview, HMRC has produced a leaflet 'Reporting and paying HMRC in real time: getting it right'.
You can find full guidance on paying on the HMRC website - follow the link below.
For full guidance on reporting PAYE in real time see 'Operating PAYE in real time (RTI)'.