PAYE for employers - reminder for employers operating Appendix 6 arrangements

08 April 2014

HMRC has published a reminder of the correct Late Reporting Reason field to use when submitting a FPS to avoid warning letters.

From 6 April 2014, Appendix 6 employers should enter A - Notional payment: Payment to Expat by third party or overseas employer in the Late Reporting Reason field on full payment submissions to avoid warning letters.

Full details are on HMRC's website