We are now processing our payrolls for Month 12 of 2013/14, with Payment Dates 06 March – 05 April 2014. In fact, I am aware that Week 01 and Month 01 payroll processing has already begun. The EPS ‘Window’ for Month 12 ‘opened’ on 19 March 2014 and closes at midnight on 19 April, with the Month 01 2014/15 Window opening on 20 April.
We recommend reading our article dated 10 October 2013 concerning the ‘EPS Window’, i.e. the window in which the EPS should be submitted to ensure that it is taken into account against the appropriate month’s liabilities – see Further Information.
Note that HMRC have issued a Direction Notice regarding Examiners or Electoral payrolls that are currently excluded from returning in real time. RTI submissions will be required for these payrolls from 06 April 2014. In this regard, between 10 and 24 February, HMRC issued letters to all employers who operate Examination Fees and Electoral Payment PAYE schemes to remind them of the change if reporting from the start of the new tax year. Care and Support employers must also file in real time from April 2014, however, they are exempt from filing online and will be required to submit paper returns quarterly from April 2014. Such employers should contact HMRC’s Employer Orderline for the relevant paper forms.
Just a word on the amended data items that will apply from April 2014 – HMRC have published their ‘Guidance’ on these on their Website.
Further Information
- HMRC – Information you must get right when running your payroll
- HMRC – RTI ‘Guidelist’
- HMRC – Guidance on RTI Data Items from April 2014
- HMRC – Direction Notice re Examiners and Electoral Payroll
- HMRC – Guidance for Employers Exempt from Filing or Unable to File Online
- Payroll Help 10 October 2013 – The Employer Payment Summary UPDATED
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