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HMRC may be unable to issue the PAYE payment booklets for the tax year 2011/12 to all employers in time for the first payment to be made by 19 or 22 May, depending on payment method.
Employers expecting to receive a booklet but who do not do so by 16 May should, if possible, make their payment online, bearing in mind that, given 22 May is a Sunday, cleared funds must reach the Revenue no later than 20 May.
Alternatively, payment can be made by cheque and sent to HMRC Shipley by 19 May. An accompanying letter should include the company/employer name, address and telephone number, Accounts Office reference numberm and the month, deduction year and amount being paid or confirmation no payment is due for this period.
The 2011/12 booklet will be sent out in time for employers to make the payment due in June. Employers are reminded by HMRC to make sure they use the correct payslip for this and subsequent payments.
The Revenue says employers should only seek a replacement booklet if they have still not received one by 27 May.
