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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 17 December 2021 but the normal or contractual payment date is Friday 31 December 2021, it should be reported on the FPS as 31 December and the submission sent on or before 31 December.
