State Pension Age

State Pension Age The State Pension age is the earliest age that an individual can start receiving their State Pension, and is worked out based on the date of birth. If an employee chooses to continue to work after reaching their State Pension Age then their subsequent earnings are not liable to employee National Insurance…

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Payroll corrections for tax years 2017-18 and earlier

Payroll corrections for tax years 2017-18 and earlier HMRC will not accept amended FPS returns for tax years 2017-18 or earlier and instead require that you file and ‘Earlier Year Update (EYU)‘ using HMRC own ‘Basic PAYE Tools’ software instead. Details of how to submit an EYU can be found on HMRC website (below) https://www.gov.uk/government/publications/basic-paye-tools-earlier-year-update-alongside-commercial-software…

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PAYE Accounts Office reference number

PAYE Accounts Office Reference number The employer’s PAYE Accounts Office Reference number is a unique, 13 character code displayed on the vast majority of communications received from HMRC. Accounts office reference numbers all have the same strict format: The three digit number of your tax office (e.g. 123) Two alpha characters (e.g. PA) Eight numeric…

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New feature to correct earlier year FPS

Do you need to correct employee pay information for 2018-19? In the past, if you had a correction to make in the payroll for a previous tax year, HMRC required that you sent an ‘Earlier Year Update’ (EYU) to inform them of these changes. HMRC have now changed their rules, and allow the submission of…