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PAYE booklet delays

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Employers who have not yet received their 2011/12 PAYE payment booklets may not receive them in time for the first due date of the new tax year, HMRC said.

The first payment for 2011/12 is due on either 19 May or 22 May depending on the payment method, but employers making payment electronically need to ensure that cleared funds reach HMRC by 20 May because 22 May is a Sunday.

Large employers (those with 250 or more employees) are required to pay electronically.

‘If you are expecting to get a booklet and do not receive it by 16 May please use the online facilities to make the payment,’ HMRC said, adding that they recommend online payment because ‘this is the safest, quickest and most secure method’.

Guidance is provided on the HMRC website.

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