Avoid an estimated charge if you've sent the final 2013-14 PAYE submission early

01 April 2014

HMRC has published a ‘What’s New’ message for employers who have submitted a final FPS for the tax year in month 11 or earlier.

Where employers have made a submission for month 11, or earlier, that confirmed that it was their 'Final submission for the tax year' and answered the end-of-year declaration and questions, they will still need to submit an Employer Payment Summary (EPS) for the later month(s) to tell HMRC that they have a period of inactivity, or that they haven't paid anyone, to avoid HMRC estimating a charge.

For example, if an employer made their final payments to their employees in tax month 10 and indicated on that Full Payment Submission (FPS) that it was their 'Final submission for the tax year' and answered the end-of-year declaration and questions, they must still:

• send HMRC an EPS by 19 April 2014
• complete the 'No payment dates' or 'Period of inactivity' fields to show that they won't be sending an FPS for tax months 11 and 12.

Guidance for employers in respect of end of year tasks can be found here:

PAYE final submission for the year and end-of-year tasks

There is also a short 'step-by-step' flowchart for employers to use:

Making your final submission of the year - flowchart

Along with an 'at-a-glance' guide:

Making your final submission of the year - 'at-a-glance' guide