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HMRC has reminded employers of the permanent easement on reporting PAYE information in real time over Christmas.
Employers that pay early over the festive period should report the normal (or contractual) payday as the payment date on the full payment submission (FPS) and ensure that the FPS is submitted on or before this date. So if payment is on Friday 16 December 2022 but the normal or contractual payment date is Friday 30 December 2022, it should be reported on the FPS as 30 December and the submission sent on or before 30 December.
