Regular date of Payment Actual date of Payment (or later*)
Payment date for FPS reporting purposes
19 April 2019 20 April 2019 21 April 2019 22 April 2019
23 April 2019 23 April 2019 23 April 2019 23 April 2019
19 April 2019 * 20 April 2019 * 21 April 2019 * 22 April 2019 *
*We would recommend you send us your payroll submission early in these circumstances, but if you do send your FPS on a later date than the regular payment dates you must select “Late reporting reason code G”
All other payments you make on regular paydays that fall on banking days and the deductions due must be reported on or before the date of payment to your employees. There is more information at running payroll.
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Updates for the new tax year on GOV.UK 9 April 2019
Several updates have been made to PAYE guidance to reflect changes for the new tax year.
Rates and allowances for Income Tax
Starter checklist for PAYE
Use Basic PAYE Tools to tell HMRC when an employee leaves
Ask HMRC to transfer surplus Income Tax allowances
PAYE: car provided to employee for private use (P46(Car))
Sending car data to HMRC: payrolling car benefit and car fuel benefit
How to complete forms P11D and P11D(b)
PAYE: end-of-year expenses and benefits (P11D)
PAYE: end-of-year expenses and benefits (P11D(b))
PAYE: end-of-year expenses and benefits (online form)
PAYE: living accommodation (P11D WS1)
PAYE: car and car fuel benefit (P11D WS2 and WS2b)
PAYE: private use of company van (P11D WS3)
PAYE: interest free and low interest loans (P11D WS4)
PAYE: mileage allowance payments not taxed at source (P11D WS6)
PAYE: relocation costs (P11D WS5)
Work out your employee's Statutory Sick Pay
Statutory Maternity Pay: manually calculate your employee's payments
Statutory Paternity Pay: manually calculate your employee’s payments
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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