Pay As You Earn (PAYE) The following guides are now live on the HMRC website, to provide employers with advance notice of new data items for 2014-15, and any resulting changes to the PAYE reporting process, as well as some basic information on the new online appeals facility from April 2014: What payroll information to report to include the new data items for 2014-15 onwards When to report your payroll information to cover the ‘Late reporting reason’ that can be entered on a Full Payment Submission (FPS) Starting the tax year to explain that employers can make a 2014-15 PAYE submission from 6 March 2014 Correcting payroll errors - current year to cover late reporting reason ‘H - Correction to an earlier submission’ When an employee leaves or retires to cover late reporting reason ‘H - Correction to an earlier submission’ If you've overpaid or underpaid in error about providing bank account details on an Employer Payment Summary (EPS) Earlier Year Update (EYU) checklist to include the new data items on an 2013-14 EYU Using HMRC's Online Service - PAYE for employers which provides details of the new online appeals facility for 2014-15 Late payment penalties which also provides details of the new online appeals facility What happens if you don't report payroll information on time which covers reasonable excuse and the new online appeals facility Guidance for employers exempt from filing or unable to file online which provides more information on paper filing from 2014-15 onwards
HMRC has also updated the following guidance to provide more information on making a final PAYE submission for a tax year:
PAYE final submission for the year and end-of-year tasks
HMRC stakeholder update - number 3
27 January 2014
HMRC has circulated their third weekly update for 2014 to stakeholders, which looks to provide informal highlights as a result of listening to employer feedback and working in partnership with stakeholders.
Real Time Information
PAYE real time submissions: changes to reports you send HMRC from April 2014
HMRC has made updates to a number of PAYE guidance pages to reflect changes employers will see from April 2014.
Real Time Information: Filing and paying HMRC
A further reminder to employers about the PAYE filing and payment position for employers reporting PAYE in real time.
CIPP Policy News Journal
16/04/2014, Page 211 of 519
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