RTI payment dates

In the final addition to our blog series on Real Time Information (RTI), HM Revenue and Customs issues a reminder that the full amount for each month must be paid on time

The due dates for paying PAYE are not changed by the new Real Time Information (RTI) rules.

Cheque payments need to be received by the 19th of the month following the end of the tax month of deduction, and cleared electronic payments by the 22nd.

Payment in full is the:

– total amount shown on the Full Payment Submission(s) (FPS) for a tax month, including any corrections or adjustments submitted on or before the 19th of the following month

– less the amount shown on any Employer Payment Summary (EPS), also submitted on or before the 19th of the following month.

Don’t forget that you can submit more than one FPS for a month and can continue to do so until 19th of the following month. If however you submit more than one EPS for a payroll for a month, later submissions overwrite earlier submissions for that month.

So, for example, the payment due from you for the month of May (the period between 6 May and 5 June 2013) will consist of your FPS, any amendments to those, plus any EPS, received by 19 June 2013. Amended FPS and EPS received after this date will be taken into account in your charge for the following month.

You should also use an EPS to tell HMRC if you have no FPS to send. Without an EPS, HMRC will instead calculate what it believes is due – and expect you to pay it in full.

A few payment tips from HMRC to avoid confusing the system

– Use the right payslip or, if paying electronically, you use the right reference number, for the payment period.

– You can use the HMRC online PAYE Liabilities & Payments Viewer to confirm the real time submissions it has received, and to see both what you owe and what you have paid. However, note that the Viewer’s ‘Amount due in period’ figure is updated on the 6th and 20th of each month, based on all submissions received up to those dates. So any submissions made between these dates will not be reflected until the next update. There is also a slight delay in the payment information reaching the Viewer. So any very recent payments you have made may not be shown.

– Note that any FPS or EPS amendments for the April tax month sent after 19 May will be taken into account in HMRC’s May calculations.

More information about making is available from the HMRC website.