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Avoid fines and non-filing generic notification service messages by making a correct final payment submission (FPS), HMRC has advised employers that no longer need their PAYE schemes.
Firms looking to 2014/15 have been told by the Revenue to:
Avoid fines and non-filing generic notification service messages by making a correct final payment submission (FPS), HMRC has advised employers that no longer need their PAYE schemes.
Firms looking to 2014/15 have been told by the Revenue to:
- run their final payroll;
- complete the boxes “final submission because scheme ceased” and “date scheme ceased” on their FPS for the pay period; and
- enter a leaving date on each employee’s payroll record.
Businesses that have already sent all payroll information should complete the boxes “final submission because scheme ceased” and “date scheme ceased” on the employer payment summary (EPS).
For 2013/14, a real-time information (RTI) employer should follow the EPS actions if it has received an interim penalty warning but stopped paying people in 2013/14 and has already submitted all payroll information. If PAYE data is outstanding, employers ought to also send an earlier year update to make a final submission for the year.
Non-RTI employers whose schemes ceased in 2013/14 must call the employer helpline on 0300 200 3200, said HMRC.
