Real Time Information: Filing and paying HMRC

This is a further reminder to employers about the PAYE filing and payment position for employers reporting PAYE in real time.

Payment dates and paying in full

Due dates for payment remain unchanged.

HM Revenue & Customs (HMRC) should receive:

  • cheque payments by the 19th of the month following the end of the tax month or quarter to which it relates
  • cleared electronic payments by the 22nd

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'.

PAYE/National Insurance payments and deadlines

Paying HMRC

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'.

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’.

Reference checkers

Correcting errors

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'.

Correcting payroll errors - current year

If you have no FPS to send

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'.

What happens if you don't report payroll information on time

PAYE if your business changes

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.

PAYE if your business closes or changes

Checking your 2013-14 PAYE position

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'.

Using HMRC's Business Tax Dashboard as an employer

What if I don't send any PAYE reports in real time?

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'.

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.

Helping employers keep up to date with their PAYE

A new electronic message to help employers keep up to date with their PAYE

Another electronic message to help employers keep up to date with their PAYE

Final 2013-14 PAYE report

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'.

PAYE final submission for the year and end-of-year tasks

More help

For a quick overview, HMRC has produced a leaflet 'Reporting and paying HMRC in real time: getting it right'.

Download 'Reporting and paying HMRC in real time: getting it right' (PDF 43K)

You can find full guidance on paying on the HMRC website - follow the link below.

Paying HMRC

For full guidance on reporting PAYE in real time see 'Operating PAYE in real time (RTI)'.

Operating PAYE in real time