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HMRC has reminded employers about the permanent easement on reporting PAYE information in real time over Christmas.
Employers that pay early should report the normal or contractual payday as the payment date on their full payment submission (FPS) and ensure that the FPS is submitted on or before this date.
For example, if the payment date is on Friday 15 December 2023 but the normal or contractual payment date is Friday 29 December 2023, the employer will need to report the payment date on the FPS as 29 December 2023 and ensure the submission is sent on or before 29 December 2023.
