Christmas PAYE filing easement confirmed

Dec 16, 2019

HMRC has confirmed that the temporary easement on reporting PAYE information in real time announced in December 2018, is now a permanent arrangement and will apply for Christmas 2019.

Employers who pay early over the Christmas period should report their normal payday as the payment date on their full payment submission (FPS) and ensure that the FPS is submitted on or before this date and not the earlier date.

For example, if an employer pays early on Friday 20 December 2019 but the normal/contractual payment date is Tuesday 31 December 2019, should report the payment date on the FPS as 31 December and ensure the submission is sent on or before 31 December.

Anyone who has underpaid tax of £3,000 or less for 2019/20 which they wish to be collected through their tax code in 2020/21 must file their 2018/19 self-assessment by 30 December 2019.

HMRC have also issued a reminder to taxpayers subject to the annual allowance charge that this must be included on their self-assessment return.