RTI Process Question

RTI Process Question

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I have a basic question but it's unanswered despite trawling the HMRC website and indeed this forum.

This month the PAYE Tax & NI owed to HMRC is less than a tax refund generated by one employee who received a revised tax code. The difference (owed back by HMRC) is only c£80. I can submit an FPS as usual but cannot make a payment.

From an RTI perspective is there anything else to do in these circumstances other than to submit the FPS and make no payment?

If that's the case then presumably next month's payment will be reduced by the amount HMRC owes from 'this' month?

Thanks for the advice.

Captain

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Tom McClelland
By TomMcClelland
29th Oct 2013 07:43

Correct, no addtiional process

You don't have to do anything extra to cover this situation. HMRC will (should!) not be expecting a payment and there is no need to file any kind of special "no payment" report. Just carry the credit forward into the following month(s).

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