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RTI issues rumble on!

HMRC’s fix to the problem with annual PAYE schemes will be made later than previously thought – in July.

An annual PAYE scheme is one where employees are paid only once a year. An easement means that such schemes do not need not to submit nil Employer Payment Summaries (EPS) for the 11 months during which no-one is paid, but only one Full Payment Submission (FPS) for the month of payment.

There is a problem in registering new schemes as annual. Once the fix is done it will be possible once more to register PAYE schemes as annual. And also, employer helpline operators will have been appropriately trained so that they know about the process for annual schemes.

In the meantime, it will not be possible to register schemes as annual and employers and payroll agents will need to submit nil EPS in respect of the months in which no-one is paid. Bear in mind that it is possible to submit an EPS only before or after the tax month to which it relates, not during the month.

If you have any queries, please just contact our payroll department.