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HMRC is consulting on proposed amendment regulations, which allow employers to delay reporting an advance payment of salary made to an employee until payment of the remainder of that salary instalment, where certain conditions are met. Employers would otherwise have to report the advance and regular payment of salary to HMRC separately.
The proposed amendments will give employers a clear and consistent approach in reporting salary advances to HMRC and ease the administrative burden for employers, who will not need to submit extra reports to HMRC.
The amendments do affect other PAYE/RTI processes and will not apply where the employee’s normal payment interval is less than a week or more than a month.
HMRC is inviting comments on likely problems for employers and payroll service providers in operating the changes set out in the draft amendment regulations. These should be emailed to payepolicyteam@hmrc.gov.uk by 9 October 2023.
