Removal of Questions and Declarations for 2014-15 and 2015-16

02 February 2015

Guidance for employers on GOV.UK has now been updated to advise that completion of the end of year checklist will not be mandatory from 6 March 2015.

As previously reported in December, the mandation for completing the “seven questions” checklist when making the final Full Payment Submission for the year will be removed from 6 March 2015. From this date HMRC will accept a final FPS or EPS for 2014-15 and 2015-16 with or without a completed checklist. Employers should still report the Final Submission for Year indicator.

The guidance also points out HMRC recognise that some software developers may not be able to make the necessary amendments to their end of year products in time for the final 2014-15 submissions. HMRC advise that in cases where employers do have to complete the checklist in order to make their final submission, they should ensure that they complete it accurately. HMRC will remove these checklist items from their Basic PAYE Tools as soon as possible but this will probably not be until July 2015.