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Have you filed you PAYE Return early? – What you need to do to avoid an estimated bill from HMRC

2 April 2014 by Crystal HR & Payroll Ltd

Where  employers have made a submission for month 11, or earlier, that confirmed that it was their ‘Final submission  for the tax year’ and answered the end-of-year declaration and questions, they will still need to submit an Employer Payment Summary (EPS) for the later month(s) to tell HM Revenue & Customs (HMRC) that they have a period of inactivity, or that they haven’t paid anyone, to avoid HMRC estimating a charge.

For example, if an employer made their final payments  to their employees in tax month 10 and indicated  on that Full Payment Submission (FPS) that it was their ‘Final submission for  the tax year’ and answered the  end-of-year declaration and questions, they must still:

  • send HMRC an EPS by 19 April 2014
  • complete the ‘No payment dates’ or ‘Period of inactivity’ fields to show that they won’t be sending an FPS for tax months 11 and 12

Guidance for employers in respect of end of  year tasks can be found here:

PAYE final submission for the year and end-of-year tasks

There is also a short  ‘step-by-step’ flowchart for employers to use:

Making your final submission of the year – flowchart (PDF 38K)

Along with an ‘at-a-glance’ guide:

Making your final submission of the year – ‘at-a-glance’ guide (PDF 35K)

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