Year-end real time information (RTI) update

Employers reporting PAYE information in real time don't need to send forms P35 and P14 at the end of this tax year. The year-end process is easy and straightforward, the employer just needs to send the real time PAYE submission as normal and answer a few extra questions.

On 16 April HMRC issued an apology to anybody who was affected by the website disruptions over the weekend of 12th and 13th April.

Employers need to ensure that HMRC receive the final FPS by 19 April. HMRC stated that if any employer still needs to send their month 12 or week 52 payroll information after this date they can avoid a late filing penalty by sending the information on an Earlier Year Update by 19th May. They can also correct 2013 -14 payroll information in this way for up to six years after the end of the tax year.

Please note that the 19th April cut-off date does not apply to the Employer Payment Summary (EPS), and that employers can answer (or correct) the final submission questions and declaration using an EPS after that date if necessary.

Penalties may apply for late submissions.

The employer must still provide each employee with a form P60 by 31 May 2014.

The employer must send any expenses and benefits annual return - forms P11D, P9D and P11D(b) - to HMRC by 6 July 2014.