Employers' final PAYE submission for 2013-14

18 February 2014

HMRC has published a What’s New on their web pages to help employers prepare to submit their final PAYE report for 2013-14, and avoid any late reporting penalties for 2013-14.

The guidance contains the following:

With the end of the 2013-14 tax year approaching, employers will soon be making their final 2013-14 PAYE submission. This year, employers should not complete a P35 or P14.

Employers are reminded that they may be charged a penalty if they don't report their payroll information.

For most employers, the final submission will be their final Full Payment Submission (FPS). This is the one telling HM Revenue & Customs (HMRC) about the very last employee payment for 2013-14.

The tax year ends on 5 April 2014 so, for most employers, their final submission will be made on or before that date on an FPS.

Sending the final real time PAYE submission is very easy to do:

  1. Identify the final submission.
  2. Complete additional questions and declaration on your final submission.
  3. Send the final submission in the same was as a usual real time PAYE submission.

For a step-by-step guide please see HMRC's flowchart Making your final submission of the year.

HMRC has also prepared an 'at-a-glance' guide which goes through the three steps above in more detail and also covers what to do if an employer has:

  • sent the wrong payroll information for 2013-14
  • forgotten to indicate that that it's your 'Final submission for the year' and complete the additional questions and declaration
  • sent their final submission earlier in 2013-14.

Making your final submission for the 2013-14 tax year

Payroll software will tell employers whether their submission was successful, so you don't need to ask HMRC whether they've been received.

For full guidance on making a final PAYE submission, read PAYE final submission for the year and end-of-year tasks