HMRC PAYE guidance updates

14 January 2014

HMRC has updated several areas of their PAYE online guidance, including new data items for the 2014/15 tax year.

The following guides have now been updated:

What payroll information to report - New data items for 14-15, etc.

When to report your payroll information - ‘Late reporting reason’ on FPS

Starting the tax year - Returns for 14-15 can be sent earlier, i.e. from 6 March 2014

Correcting payroll errors - current year - Late reporting reason ‘H - Correction to an earlier submission’

When an employee leaves, retires or is made redundant - Late notification of leaving date; late reporting reason ‘H - Correction to an earlier submission’

If you've overpaid or underpaid in error - Bank account details on EPS

Earlier Year Update (EYU) checklist - New data items for 13-14, etc.

Using HMRC's Online Service - PAYE for employers - New online appeals facility

Late payment penalties - New online appeals facility

What happens if you don't report payroll information on time - Reasonable excuse and new online appeals facility.


The updated PAYE final submission for the year and end-of-year tasks guide - formerly ‘PAYE end-of-year tasks for real time pilot employers’ has also been published.