HMRC has issued guidance for those filing week 53 payments to employees on payroll.
These extra payments happen because of the one or two extra days in leap years, that are added onto the usual 52 weeks in a normal year.
The payments won’t apply to those who pay employees monthly, but does to those who pay them weekly, fortnightly or four-weekly.
PAYE is deducted differently from week 53 payments, as the Revenue treats it as...
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