The guide will help you when using Basic PAYE Tools (BPT) and can be used from 6 April 2019. It contains examples of screens you will see in BPT and includes simple to follow instructions.
The Basic PAYE Tools user guide contains information to help you:
find your way around the BPT
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prepare to use the BPT
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know when to send your payroll submission
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• pay your employees and calculate the deductions • calculate how much to pay HMRC each month • pay Employers’ PAYE and NIC • tell HMRC that you did not pay any staff wages in a whole tax month • complete annual reporting and tasks • with payrolling Benefits in Kind (PBiK) • back up your data • Back to Contents
EYU to remain for another year 23 August 2019
From April 2020 the EYU will no longer cease to be a valid submission for 2019-20 and later years. HMRC has decided to extend the pilot to include the 2019-20 tax year.
HMRC’s Software Developers Support Team (SDST) has provided an update for software developers which employers and payroll practitioners also need to know about.
“We previously advised that from 20 April 2019 we would be accepting Real Time Information (RTI) Full Payment Submissions (FPS) with ‘Year to Date’ information to make amendments to the tax year ending 5 April 2019. In order to evaluate the making of amendments using the FPS, we decided to pilot its use while continuing to accept Earlier Year Updates (EYU) to make amendments for 2018-19 where employers chose to do so. We originally advised that from April 2020, the EYU would no longer be a valid submission for 2019-20 and later years.
The initial analysis from the RTI FPS ‘Year to Date’ pilot has been very encouraging. We want to continue to evaluate these early positive results prior to making a final decision about withdrawal of the EYU.
We have therefore decided to extend the pilot to include the 2019-20 tax year.
In summary amendments can be made as follows: • Tax Year ending 05 April 2019 from 20 April 2019 – an EYU or FPS will be accepted. This is a pilot year and the use of the FPS after the year end is voluntary. • Tax Year ending 05 April 2020 from 20 April 2020 – an EYU or FPS will be accepted. This is an extension to the pilot year and the use of the FPS after the year end is voluntary.”
Version 1.1 of the 2019/20 RIM artefacts, along with a document showing the changes to the Earlier Year Update between 2018/19 and 2019/20 will be published in the RTI support for software developers area on GOV.UK shortly.
Previous CIPP news on EYU •
The FPS replaces the Earlier Year Update - 25 March 2019 • Say goodbye to the Earlier Year Update - 30 November 2018
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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