employers who make early payments at Christmas should make sure they report the normal payment date in their real-time information submissions to protect employees’ eligibility for universal credit;
employers need to submit 2020/21 PAYE settlement agreement returns and make payments to HMRC electronically by 22 October 2021; and
a note to employers to consider payrolling expenses and benefits paid to staff by registering online by 6 April 2022 (in order to use payrolling for 2022/23).
employers who make early payments at Christmas should make sure they report the normal payment date in their real-time information submissions to protect employees’ eligibility for universal credit;
employers need to submit 2020/21 PAYE settlement agreement returns and make payments to HMRC electronically by 22 October 2021; and
a note to employers to consider payrolling expenses and benefits paid to staff by registering online by 6 April 2022 (in order to use payrolling for 2022/23).