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Basic PAYE Tools and boxes 1b and 1b1

Basic PAYE Tools and boxes 1b and 1b1


If you are using the Basic PAYE Tool to prepare your year end P14 & P35 filing and using HRMC own software to internet file - then you need to add boxes 1b and 1b1 to get the total for the P60 1b box, Earnings above the LEL, up to and including the PT

The difference is due to the £153 which is the difference in the employers & employees threshold

So what to do if you got it wrong in the ones you already filed? - Go into the HMRC filing software, lodge an 'amendment' where you add in the extra amount into box 1b... And then you also have to write to HMRC saying you have updated the numbers - address HMRC Employers Office, Chillingham House, Benton Park View, Newcastle, NE98 1ZZ.

I think there are going to be a lot of people out there with this issue who dont even notice!...


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03rd May 2012 07:26


However, I assume if you file direct from the basic PAYE tools, which is easier than typing everything in again on the website, that it all works correctly and I suspect that is what most people do.

The idea of the different NI earnings columns is presumably so that HMRC can check that the NI contributions match the banded earnings (as long as the employee earns below the UEL) but it wouldn't surprise me in the least to discover that this check is cursory even though it would be an easy one to automate. From support conversations that I've had over the years with people trying to transcribe brought-forward numbers into 12Pay when they transfer in mid-PAYE-year I suspect that most people don't understand the bandings, and therefore a fair proportion of those doing the process manually will be getting them wrong, to all appearances without consequences.

Just to confirm, if you've lodged the amendment electronically do you still have to write to them? That doesn't make sense, but again it wouldn't surprise me.

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