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PAYE late submissions

PAYE late submissions


I hope somebody can advise me on this. 

If a self employed business owner pays their employees weekly but hasn't made any PAYE submissions to HMRC for the 15/16 year at all, how do I go about getting that information up to date? Do I send an FPS/EPS for each week, or is there a way to report the entire information as one submission. 

Also only 4 weeks worth of information was reported to HMRC for the 14/15 tax year. I understand an earlier year submission would be able to report that year's information as one lump submission?

Thanks in advance. 



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01st Mar 2016 12:19

One submission

As an FPS contains YTD Taxable Pay and Tax details, you can file just the one FPS to bring 2015/16 up to date.  How HMRC will react in terms of penalties is hard to say, but I suspect it is less risky to make just one submission rather than 48 weekly ones.  If no PAYE is due, there is even less risk of a penalty.

For 2014/15, you would need to submit an Earlier Year Update, which you can do with HMRC Basic PAYE Tools if your payroll software does not have the facility.

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01st Mar 2016 23:10

I presume Moneysoft does not have the earlier year adjustment yet?

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