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Employer Bulletin 82 the February edition of HMRC’s bi-monthly update contains articles on many subjects including the review of the off-payroll working rules National Insurance rates the employment allowance and national living and minimum wage increases. Extracts of some other articles follow.
End-of-year reporting 2020
The final full payment submission (FPS) or employer payment summary (EPS) of the year needs to include an indicator that the employer is making the final submission.
Some commercial payroll software will not permit the user to put the indicator on an FPS. If that is the case the employer should send their last FPS and then submit an EPS with the indicator ticked. Employers then have until 31 May to give their employees a form P60.
Businesses that are not going to pay anyone again this tax year should send an EPS with the indicator ticked to show they did not...
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