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Real Time Information and paying HMRC

This message is a reminder of the PAYE payment position for employers reporting PAYE in real time, as we appreciate that many employers are still getting used to this new way of reporting.

Payment dates and paying in full

Due dates for payment remain unchanged.

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. This means if you pay monthly, HMRC should receive the PAYE you deducted between 6 May and 5 June 2013 by 19 or 22 June 2013 depending on your method of payment.

As always, we expect employers to pay us in full by the due date.

Payment in full is the:

  • total amount shown on your 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

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 us that you have no FPS to send as, without it, we will instead calculate what we believe is due - and expect you to pay it in full. See 'What if I don’t send any PAYE report in real time?' below.

It is important you pay using the right payslip or, if paying electronically, you use the right reference number.

You need to pay using your 13 character Accounts Office reference - for example 123PA00012345 - and adding to the end the tax year ending and month number your payment relates to. So, to pay 2013-14 month 02 you would add 1402 making your reference 123PA000123451402.

If you don’t give the right reference number you could be contacted unnecessarily about an apparent debt because your payment has been delayed.

Checking your 2013-14 PAYE position

You can use our online PAYE Liabilities & Payments Viewer to confirm the real time submissions that we have received, and to see both what you owe and what you have paid.

But please be aware that the Viewer might not show the most up-to-date position for:

  • What you owe to HMRC: please 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 to those dates. So any submissions made between these dates will not be reflected until the next update.
  • What you have paid to HMRC: please note that there is a slight delay in the payment information reaching the Viewer. So any very recent payments you have made may not be shown.

Please note that any FPS or EPS amendments for the April tax month sent after 19 May will be taken into account in our May calculations.

What if I don’t send any PAYE report in real time?

If you were due to start reporting PAYE in real time from 6 April 2013 and you don’t make any PAYE real time submission to HMRC (on an FPS or EPS) before 19 June, we will raise an estimated charge, which we refer to as a 'specified charge'.

We will raise a specified charge for each month that you fail to report.

Specified charges are based on your previous PAYE payment and filing history, and represent what we think you owe. You will be able to see any specified charges on the PAYE Liabilities & Payments Viewer. A specified charge does not replace the need for you to send an FPS - you still need to submit this to report the actual deductions you have made. Also if the actual deductions you've made are more than the specified charge, you should pay the additional amount too.

If you submit an FPS or EPS within seven days of the specified charge, your submission will overwrite the specified charge. This means that you can pay your reported, rather than the specified, amount.

Employers who pay HMRC quarterly should still send a monthly FPS and/or EPS to HMRC, otherwise we will create a monthly specified charge for them as well. However, quarterly payers will still only be expected to pay in full on a quarterly basis rather than monthly. The first such payment date will therefore be 19 or 22 July, depending on the method of payment.

Further information

You can find full guidance on paying HMRC at:

Paying HMRC

For a quick overview we have produced a leaflet 'Reporting and paying HMRC in real time: getting it right':

Reporting and paying HMRC in real time: getting it right (PDF 43K)

To use the PAYE Liabilities & Payments Viewer go to:

Using HMRC's Business Tax Dashboard as an employer