A few PAYE tips and links.

Online filing for end of year PAYE is now compulsory for most businesses.

PAYE and P11D penalties

PIIDs: penalties

PAYE late filing penalties
Includes monthly, quarterly and annual payments of PAYE, NICs and Student loans and under RTI.

PAYE late payment penalties
Late payment penalties


Benefits and expenses

Form P11D and P11D(b): useful links to forms

PAYE dispensations

From 6 April 2016 PAYE Dispensations are replaced by a statutory scheme of Exemptions for Employment Expenses. There is no taxable benefit where an employer:

  • Pays an HMRC agreed a benchmark rate or bespoke rate approved by HMRC to cover an expense or
  • Pays back the employee’s actual costs.

For dispensations from P11D reporting years up to 2015/16, see PAYE dispensations.


Year-end: Real Time Information (RTI) reporting for PAYE

See Real Time Information reporting


 

Notifying a monthly or quarterly "nil" PAYE/NICs liability? You can now do it online providing that you have your Accounts Office reference.


 

PAYE online for agents
Register as an agent ahead of the year-end rush.

Follow this link: PAYE online for agents


 

Agent authorisation for PAYE
Clients should complete form FB12 to authorise a tax representative to use PAYE / CIS online services and not form 64-8.

Follow this link: FB1 - Authorising your agent


PAYE & NICs review

How to undertake a PAYE & NICs review for a company.