Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Employers urged to settle PAYE online

24 March 2014
Issue: 4445 / Categories: News , PAYE , real-time information; RTI , Admin , Employees , Income Tax , Online

RTI guidance updated

HMRC have written to employers due to make annual 2013/14 PAYE payments for month 12 by 19 or 22 April 2014.

The letter encourages firms to pay using electronic methods, and advises that the tax department no longer automatically issues letters with a payslip to employers who settle PAYE on an annual basis in one single month of the year.

Payment is due on the 19 April if paying by cheque and on 22 April when paying electronically.  Interest and penalties may be due on late paid tax.

A pro forma payslip is available online.

RTI guidance: the Revenue has updated its real-time information guidance to help employers avoid creating duplicate employments, and to reflect the staggered introduction of in-year penalties. The changed pages are:

  • Information You Must Get Right When Running Your Payroll: now contains detailed guidance on duplicate employments and how to avoid them.
  • Software Packages and Other Payroll Options and Preparing To Operate PAYE in Real Time: guides include new sections on changing payroll software, designed to help employers avoid creating duplicate employments.
  • What Happens if You Don’t Report Payroll Information on Time: includes a section to show the staggered start for the introduction of in-year penalties.
back to top icon