Employer Bulletin 60 available

The latest edition of HMRC’s Employer Bulletin has been published. It can be found at here. Extracts follow.

Final submissions

Employers should have filed their final PAYE submissions for 2015-16. If this has yet to be done it should be submitted immediately using an earlier year update. Only the difference between the last report sent and the updated final figures for the tax year should be included. See HMRC’s guidance  Payroll: annual reporting and tasks  at here for more details. An employer that did not pay anyone in the final period of the tax year should send the final report using an employer payment summary.

Reporting PAYE on time

If it is not possible to report PAYE information ‘on or before’ the day the employee is paid a late reporting reason code should be used. HMRC will not charge a late filing penalty for occasional delays...