HMRC News

PAYE for employers: Temporary suspension of 2011-12 PAYE Payment Booklets

HM Revenue & Customs (HMRC) will be issuing new PAYE Payment Booklets for the year 2012-13 between 19 December 2011 and 31 March 2012. Please put the booklet somewhere safe until you need to use it from April 2012.

Due to the issue of these booklets, HMRC temporarily cannot issue PAYE Payment Booklets for the tax year 2011-12. This will affect employers who request a 2011-12 booklet between the following dates depending on which Accounts Office they are linked to:

  • Shipley customers - requests received between 9 December 2011 to 20 January 2012 HMRC cannot issue the booklet until after 27 January 2012 Requests made from 21 January 2012 will be issued normally.
  • Cumbernauld customers - requests received between16 December 2011 to 27 January 2012 HMRC cannot issue the booklet until after 3 February 2012 Requests made from 28 January 2012 will be issued normally.

Employers who have a payment to make by 19 December 2011 and/or 19 January 2012 who do not have a payslip (or payment booklet) should use the online facilities to make payment. Please make sure the cleared funds reach HMRC by no later than 22 December 2011 or 20 January 2012 (this is the last bank working day before the 22nd). HMRC recommends that payment is made online as this is the safest, quickest and most secure method. You can also tell HMRC online that no payment is due; again you do not need a payslip.

PAYE Payment Booklets Delays for 2011-12

HMRC have issued a statement regarding the 2011 - 2012 Payment Booklets for some employers....

HM Revenue & Customs (HMRC) may be unable to issue all the PAYE Payment booklets for the tax year 2011-12 to employers in time for the first payment to be made by 19 or 22 May depending on payment method. This problem does not affect all employers and any employer who has already received a booklet for the 2011-12 year can ignore this message.

If you are expecting to get a booklet and do not receive it by 16 May please use the online facilities to make the payment. Normally payment by electronic methods is due by the 22nd of the month but 22 May is a Sunday. So please make sure the cleared funds reach HMRC by no later than 20 May as this is the last bank working day before 22 May. HMRC recommend that payment is made online as this is the safest, quickest and most secure method. You can also tell HMRC online that no payment is due; again you do not need a payslip. Further information on how to pay and to let HMRC know that no payment is due can be found on the HMRC website at How to pay PAYE/Class 1 National Insurance contributions.

Alternatively, please send your cheque (or notification if you have nothing to pay) to HMRC Shipley together with a letter, to reach us no later than 19 May, including your:

•company/employer name
•address
•telephone number
•Accounts Office reference number
•the month, deduction year and amount being paid/confirmation no payment is due for this period
•the address to use is:
HMRC Shipley
Victoria Street
Shipley
West Yorkshire
BD98 1YY

To prevent late payment penalties it is important to make sure that HMRC receives payment in full and on time, as delaying payment because of the absence of a payslip is not an excuse.

Your booklet will still be sent out and you will receive it in time to make the payment due in June 2011. Please make sure that you use the correct payslip for this and subsequent payments.

You should only seek a replacement booklet if you have still not received one by Friday 27 May 2011.

PAYE for employers: Special notice about electronic PAYE payment dates

To avoid paying late you must make sure HM Revenue & Customs (HMRC) have cleared funds by the due date. If you pay electronically this is the 22nd. However when the 22nd falls on a non banking day (weekend or bank holidays), HMRC must have cleared funds by the last bank working day before the 22nd.

For example: 2010-2011 PAYE month 12 for period ended 5 April 2011.

The due date of 22 April falls on Good Friday (non banking day) so, if you are paying electronically, your PAYE payment must clear HMRC’s bank account by Thursday 21 April 2011. You may therefore need to change your payment date to ensure you pay on time. If you do not do so, you will be noted as paying late, and late payments for this tax year may result in a penalty being charged

Parish Council and Community Council Clerks – Revised guidance on employment status and PAYE

Previous HM Revenue & Customs (HMRC) guidance on the tax treatment of payments made by Parish Councils to their Clerks indicated that these payments could be made outside of a PAYE Scheme. HMRC has now issued new guidance on the tax treatment of parish clerks.

The document provides information and guidance regarding the employment status of Parish and Community Clerks for tax and NIC purposes and the operation of PAYE by Parish and Community Councils. Both English and Welsh language versions have been provided.

The Employment Income Manual entry mentioned in this document will be updated in March 2011 to reflect the correct position regarding this issue as set out within.