Member Since: 17th Jan 2002
22nd Apr 2020
Cath, although it is not 'backdated' the allowance for the previous months is offset against 'other PAYE liabilities'
" leaving a balance of £2,500 (£3,000 minus £500) that you can use against your August employer Class 1 NICs (and other PAYE liabilities) until the allowance has been used up in full."
18th Apr 2013
HMRC guidance on Annual PAYE schemes
there is guidance on the HMRC website regarding annual PAYE schemes at
If you pay your employees annually in a single tax month, you can ask HMRC to treat your PAYE scheme as an 'annual scheme'. You must first advise HMRC of the month you expect to pay your employees because when an annual scheme is registered they will record which month your FPS is expected to be made. For example, if all your employees are paid in March every year, HMRC will expect an FPS in March - and if this is your only submission for the tax year you must indicate that it is your 'Final submission for the tax year' and answer the end of year declarations and questions. If, in a later tax year, you submit your FPS in a different month, your expected month will be changed by HMRC for future years. Once your business is registered as an annual scheme, you do not need to send in EPS for the other 11 months of the tax year that you make no payments to employees. If you think this might apply to you, contact HMRC's Payment enquiry helpline and have your Accounts Office reference number to hand.
12th Apr 2013
Getting the tax code correct in-year
The reasoning that HMRC have given for doing this is that if they receive an FPS from a different employer with starter information for an individual they will not issue a BR tax code if they have not received any FPS submissions from a previous employer over the previous 13 weeks, because they will assume the individual has left that previous employment.
1st Nov 2012
If all the employees in a company (whether directors or not) are paid below the LEL there is no requirement to have a PAYE scheme and no requirement to submit RTI.
However, if a single employee in the company is paid above the LEL then a PAYE scheme is required and ALL employees, whether paid above or below the LEL, are required to have their payments submitted to HMRC using a Full Payment Submission (FPS) on or before the date of payment.
7th Dec 2009
From 2010-11 zero P14s are permitted
It is true that from 2010-11 an online P35 can be submitted with zero P14's, but only if there are CIS deductions suffered by the company.
If Box 23 'Deductions made from subcontractors' on the P35 is zero and there are no P14's submitted the submission will be rejected. This facility has been added to allow the situation where a company has CIS subcontractors but no employees.
However, now there are no incentives to efile, it would be much easier if a nil return could be filed online, and I have been in many consultation meetings with HMRC where this has been suggested, but so far with no positive reponse.