Guidance for employers on RTI reporting obligations for payments made early over the festive period 18 December 2018
HMRC’s Software Developer Support Team (SDST) has provided an update on RTI reporting for early payments.
“ Guidance for employers on RTI reporting obligations for payments made early over the festive period
We know that some employers pay their employees earlier than usual during the festive period, this may be due to the business closing for Christmas and New Year.
If you do pay early, please report your normal payment date on your Full Payment Submission (FPS).
For example: if you pay on 21 December but your normal payment date is 31 December, please report the payment date as 31 December. In this example the FPS would need to be sent on or before the 31 December.
Doing this will protect your employees' eligibility for Universal Credit, because an early payment could affect further entitlements.
This guidance applies only for the 2018 festive period.”
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Specification for PAYE tax table routines 17 January 2019
HMRC’s Software Developers Support Team (SDST) has provided an updated Specification for PAYE tax table routines for software developers which employers and payroll practitioners may also find useful.
The parameters have been updated for 2019/2020 based on the announced income tax rates to date.
The Scottish parameters are subject to approval by the Scottish Government.
The Specification for PAYE tax table routines - version 17.1 replaces version 17.0.
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Draft forms P11D and P11D Working Sheets 22 January 2019
HMRC has published draft P11D and P11D Working Sheets for tax year 2018-19.
These are approved versions and should only be used by software developers to help with the development of payroll software.
PAYE draft forms: P11D and P11D Working Sheets (2018 to 2019)
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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