So, for example, the payment due from you for the month of April (the period between 6 April and 5 May 2013) will consist of your FPS, any amendments to those, plus any EPS, received by 19 May 2013. Amended FPS and EPS received after this date will be taken into account in your charge for the following month.
You should also use an EPS to notify HMRC that you have no FPS to send as, without it, they will instead calculate what they believe is due and expect you to pay it in full!
It is important you pay using the right payslip or, if paying electronically, you use the right reference number.
You need to pay using your 13 character Accounts Office reference - for example 123PA00012345 - and adding to the end the tax year ending and month number your payment relates to. So, to pay 2013-14 month 01 you would add 1401 making your reference 123PA000123451401.
If you don’t give the right reference number you could be contacted unnecessarily about an apparent debt because your payment has been delayed.
Full details of the Paying HMRC update can be found at the HMRC website.
TAX CODES BEING ISSUED IN REAL TIME?
21 May 2013
The CIPP has recently received reports from members who have been issued incorrect tax codes for some employees which omit benefits that were previously (correctly) taken account of. HMRC has now issued an update which explains why these incorrect tax codes appear to have been issued to employers and what action should be taken if you are affected by this issue. HMRC has issued information which advises employers on how to go about correcting this problem and for employers who have yet to submit and Employer Alignment Submission (EAS) to be aware that they should ensure that they send HMRC details of all employees on their payroll, or, if they are sending their EAS in parts, indicate how many parts they will be sending. has submitted only part of their employee payroll on their Employer Alignment Submission (EAS) and subsequently includes the remainder of their employees on a subsequent Full Payment Submission (FPS), or submits their EAS in parts, but does not indicate on the first EAS that they will be submitting in parts, HMRC treats the first part as the full alignment submission, or an employer uses their first FPS to align (rather than an EAS) and does not include all employments on that first FPS Once alignment is complete, any live employments not included by the employer will be ceased with a date of leaving of 5 April 2013. HMRC has investigated this issue and have identified that in all the examples that have been seen, when the employer sends a subsequent FPS, HMRC will create a new employment. This new employment record will not contain any previously reported benefits for the individual employee's tax code and therefore the tax code that will be issued, for what appears to HMRC to be a new employment record, will be incorrect. Where an employer:
Employers should not operate the incorrect codes but instead should continue to use the previous code.
CIPP Policy News Journal
16/04/2014, Page 331 of 519
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