Employer payslip booklets
HMRC have issued an update regarding the delay in the issue of PAYE payment booklets for 2013-14. The delay is due to the issue of new PAYE Payment Booklets for the year 2014-15. The bulk dispatch of the 2014-15 booklets will start on 6 January 2014. Until then, the dispatch of 2013-14 booklets will continue as normal.
Where a request is received between 3 January and 24 January for a 2013-14 booklet, HMRC will issue the booklet in the week commencing 27 January 2014.
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). HMRC must receive cleared funds by this date.
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 together with a letter, to reach HMRC no later than 19th of the month.
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.