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HMRC temporarily cannot issue PAYE payslip booklets for 2010/11 because they are issuing the bulk of booklets for 2011/12.
The move will affect taxpayers who request a 2010/11 booklet between the following dates depending on which accounts office they are linked to:
- Shipley Accounts Office: 4 January to 28 January.
- Cumbernauld Accounts Office: 21 January to 25 February.
The normal issue of the 2010/11 booklet will resume after these dates. The Revenue advises that the booklets will then show they are for use in 2011/12; this is due to the changeover in stationery to the new tax year so taxpayers can amend it to read 2010/11 and use the booklet as usual.
Shipley taxpayers who have a payment to make by 19 January or Cumbernauld taxpayers by 19 February who do not have a payslip (or payment booklet) should use the online facilities to make payment, which will give until the 22nd of the month to make payment.
To prevent late payment penalties it is important to make sure HMRC receive payment in full and on time, because the suspension of booklets and the delay or absence of a payslip will not remove the employer’s responsibility to ensure this happens.
