I've got several new clients who have registered as new employers after 6 April to commence paying salaries at the end of the month. If the PAYE reference numbers dont arrive I clearly cant complete the RTI submission in time. In such a case is a penalty charged for a late submission?
Replies (3)
Please login or register to join the discussion.
No penalties
I think HMRC issued guidance to the effect that you should send the first RTI submission once you have received the PAYE reference numbers; which is about the most pointless piece of guidance ever.
In any case, the RTI submissions are cumulative.
I've advised the one client I have in this situation to hold off making any payment until the codes are received as I understand this will not cause any hardship to the single employee.
Run the payroll when you need to
HMRC confirmed to me by phone the other day that you run the payroll when you need to and make your first RTI submission (if necessary after payment has been made) only when you get the ref numbers. You obviously won't be allowed to submit without the ref numbers, but that shouldn't stop you running the payroll.