How to do a RTI Return when the scheme reference hasn't been issued?

How to do a RTI Return when the scheme...

Didn't find your answer?

We did an online application for a a new employer scheme on 11 April 2013 and haven't had anything back yet. I've just spoken to HMRC and they've said it's taking an average of 2 weeks to get the scheme references out but there's guarantee this will come out before the end of April.

How does this now work in practice - are HMRC saying the directors can't pay themselves a salary in April because of processing delays on their end? Or is is possible to do a "catch up" submission for 2 months in May?

(The person I spoke to on the HMRC line didn't have any useful advice on what to do in this situation)

Replies (5)

Please login or register to join the discussion.

RLI
By lionofludesch
19th Apr 2013 14:10

Reasonable Excuse

If this isn't a reasonable excuse, I don't know what is.

I'd do the April (monthly) return as soon as I got the reference.  I wouldn't wait till May and do both together.  I think that becomes less than reasonable.

I'm surprised the HMRC adviser didn't have any useful advice, though ........

Thanks (0)
By Moonbeam
19th Apr 2013 16:20

Think About Quarterly payrolls

I am waiting for 3 scheme reference numbers as you are. However, having run the payroll for 3 months up to 30 June for one 1man band company I have persuaded all of the others to take pay once a quarter in June and 3 months after that. Would need to file 2 months EPS in between, but that's a lot easier than 3 individual months of proper pay.

Thanks (0)
RLI
By lionofludesch
19th Apr 2013 16:26

Sorry, just to be clear ...

... I was assuming that some wage would be drawn in April and the proposal was to aggregate it with the May salary.

Thanks (0)
avatar
By zeofiles
19th Apr 2013 22:44

HMRC said........
As per an email received from HMRC on Monday

"Prior to receiving your PAYE reference number you should still pay your employees.

When you receive your PAYE reference number your first real time submissions should be submitted on or before the next routine payday. The first submission should contain 'this period' details for this payment date and include Year to date information for payday(s) for payments made on or after 6 April 2013."

I take this to mean file you first RTI for the pay period after you receive the reference numbers. As RTI filings are based on cumulative figures, mth 2 for example covers both mth 1 and 2.

Thanks (0)
Out of my mind
By runningmate
20th Apr 2013 10:18

FPS cumulative figures

Each FPS includes cumulative year to date figures as well as current period pay.

I believe HMRC will take the year to date figures on the most recent FPS to be correct (even where they are inconsistent with the YTD figures on the previous FPS).
RM

Thanks (0)