Employer payslip booklets
HMRC have issued an update regarding the delay in the issue of PAYE payment booklets for 2011-12. HMRC have now confirmed that they may be unable to issue all the PAYE payment booklets for the tax year 2011-12 before the deadline. Employers that have not received a booklet by 16 May 2011 areasked to use the online facilities to make payment.
A payslip booklet is not required for payments made online. There is also an extension to the time limits for electronic payments which are due by the 22nd of each month (or quarter if relevant). Employers should note that as the 22nd falls on a Sunday this month, cleared funds should reach HMRC by the last working day before the 22nd May i.e. Friday 20th May. The deadline for non-electronic payments is the 19th May. It is also possible to make payment by direct debit.
Businesses that still wish to pay by non-electronic means and have not received a payslip may send a cheque (or notification that there is nothing to pay) to HMRC Shipley together with a letter, to reach HMRC no later than 19 May.
The letter should include the following information:
- company/employer name
- telephone number
- accounts office reference number
- the month, deduction year and amount being paid/confirmation no payment is due for this period