PAYE details for 2013-14: tax month 9 and 10
29 January 2014
HMRC's Business Tax Dashboard is not showing the correct liability position for tax months 9 and 10 for some PAYE schemes.
HMRC has published the following message on their What's New page:
HMRC's Business Tax Dashboard is not showing the correct liability position for tax months 9 and 10 for some PAYE schemes.
Some customers may notice that the Business Tax Dashboard shows them owing more tax for those months than they were expecting.
This issue arises where:
- employee leaver details relating to the 2012-13 tax year or earlier have been incorrectly included on any Full Payment Submissions (FPS) submitted this tax year
- live payment data in respect of the same employee is included on a subsequent FPS.
In these circumstances, HMRC's systems create a new employment on the employer’s record resulting in a duplicated month 9 and 10 charge.
Employers and their agents do not need to take any action - HMRC are identifying the affected cases and will aim to correct them by 10 February 2014.
HMRC would like to remind employers and their agents not to include previous year leaver details on forms FPS when they are submitted. Further guidance can be found in HMRC's guide When an employee leaves, retires or is made redundant.
HMRC is sorry for any inconvenience this causes for employers and their agents.