Are you a new employer needing to pay HMRC?

HMRC have started to issue PAYE Payment Booklets for the tax year 2012/13. They are doing this between 19 December 2011 and 31 March 2012. Unfortunately this affects the issue of Payment Booklets for the tax year 2011/12.

HMRC will be unable to issue Payment Booklets for the tax year 2011/12 between the following dates depending on which Accounts Office an employer is assigned to:

+ Shipley customers – requests received for Payment Booklets between 16 December 2011 and 27 January 2012 cannot be issued until after 3 February 2012. Requests made from 21 January onwards will be issued normally.

+ Cumbernauld customers – requests received for Payment Booklets between 9 December 2011 and 20 January 2012 cannot be issued until after 27 January 2012. Requests made from 28 January onwards will be issued normally.

What should an employer do then if they want to make a PAYE payment by cheque on the 19 December and/or 19 January, and they don't have a relevant payslip?

HMRC recommend that they pay HMRC electronically instead (a payslip is not required for certain types of electronic payment). Cleared electronic funds must reach the HMRC bank account on or before the 22 December 2011 and 20 January 2012 (the 22nd is a Sunday). There is online information about making electronic payments. Such payments are the safest and quickest method of paying HMRC.

If an employer still wants to send HMRC a cheque (only employers with 250 or more employees in a PAYE scheme must pay electronically, and then only when directed by HMRC to do so) they will have to send their payment to the Shipley Office along with a covering letter detailing their company/employer name; address; telephone number; Accounts Office reference number; the tax month number (e.g. month 8 – November 6 to December 5); deduction tax year (e.g. 2011/12); and the amount being paid.

The address to use is: HMRC Shipley, Victoria Street, Shipley, West Yorkshire, BD99 1YY.

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