Important information for employers

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Making your final PAYE report in real time for 2013 to 2014

You need to ensure that you make your final real time submissions for the 2013 to 2014 tax year to avoid incurring penalties.

For a step by step guide please see HMRC's flowchart 'Making your final submission of the year'.

Download 'Making your final submission of the year' (PDF 37K)

HMRC has also prepared an 'at-a-glance' guide which goes through the 3 steps above in more detail and also covers what to do if an employer has:

  • sent the wrong payroll information for the 2013 to 2014 tax year
  • forgotten to indicate that it's your 'Final submission for the year' and complete the additional questions and declaration

Download 'Making your final submission for the 2013-14 tax year' (PDF 36K)

There is full guidance on how to submit this information successfully in the guide 'PAYE final submission for the year and end-of-year tasks'.

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

It is important that you get your tax affairs as up-to-date as possible because, in the 2014 to 2015 tax year, late payments will incur in-year interest.

Download 'At a glance: interest from 2014-15' (PDF 32K)

In-year penalties will be issued for late returns from:

  • 6 October 2014 for employers with 50 or more employees
  • 6 March 2015 for employers with fewer than 50 employees

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

PAYE/National Insurance late payment penalties


Starting the tax year 2014 to 2015

Before you start the tax year you must make sure you are using the correct code number for your employees. HMRC provides this information on form P9X(2014) 'Tax Codes to use from 6 April 2014'. This form also helps you identify changes to payroll software, PAYE calculators and tax tables. This form and more information on starting the tax year can be found by following the link below.

Starting the tax year

If you just want to see the new rates and thresholds for employers you can find them on the link below.

Rates and thresholds for employers 2014-15


Basic PAYE Tools

The Basic PAYE Tools for the tax year 2014 to 2015 are now available. The version number is 14.1.14168.

Basic PAYE Tools is software that you download onto your computer - it will help you run your payroll throughout the year and report payroll information in real time.

It's designed for employers who have 9 or fewer employees, and you can use it to work out payroll deductions and then produce all the submissions you need to send to HMRC.

The 2014 to 2015 version has been provided as an update to the existing version rather than a separate download, so existing users do not need to go to the HMRC website to get the update. If your computer is connected to the internet when you open the tools, you will be automatically advised that an update is available. Please look out for this notification on the home page of the tools. It will allow users to prepare P60s for the 2013 to 2014 tax year, claim the new Employment Allowance and start the 2014 to 2015 year by entering tax codes from the P9X and/or P9(T).

For employers who do not already use Basic PAYE Tools, more information about the Basic PAYE Tools and other payroll options can be found by following the link below.

Software packages and other payroll options


Employer Bulletin

HMRC publishes the Employer Bulletin 6 times a year. The bulletin is designed to give employers and agents the latest information about payroll topics and other issues that may affect them. It is published in a handy, accessible format that can be read online, saved to your own computer or printed off to read.

Read or download the current or previous issues of the Employer Bulletin


Online filing

Almost all employers must send their PAYE information to HMRC online. You need your PAYE Online login details to submit your payroll reports. For further information about PAYE Online, read HMRC's guide 'Using HMRC's Online Service - PAYE for employers'.

Using HMRC's Online Service - PAYE for employers


Online seminars and YouTube videos

HMRC has produced webinars (online seminars) and YouTube videos on a variety of topics to help you understand your tax obligations better.

Some webinars last about an hour and take place on specific dates. There are also pre-recorded webinars which last approximately 30 minutes and are available for you to watch at any time. Or you can watch YouTube videos hosted on HMRC's YouTube channel.

For further information, read 'Help and support for businesses'.

Help and support for businesses


Forms and publications

HMRC provides all PAYE guidance online.
Operating PAYE in real time (RTI)

Employers operating PAYE in real time will not need to use many of these forms.
Employer forms

Paper publications are only provided to employers who are exempt from filing online or are unable to file online.
Forms and publication for employers


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