The next step

To HMRC's Basic PAYE tools

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Need to adjust last year’s PAYE?

End of year report. All employers should have submitted their final RTI report for 2014/15 PAYE by now. Full payment submissions were due no later than 5 April 2015 and employer payment summaries (EPS) by 19 April 2015.

Tip. If you’ve sent in your last pay report, but forgot to indicate it was the final one for the year you can notify HMRC now by submitting a late EPS. HMRC has assured us that it will not impose a penalty in this situation. It’s important you do this otherwise HMRC will assume you haven’t made your final submission and so issue a penalty notice. However, HMRC will cancel it if you send an appeal and your late EPS.

Corrections. If you need to correct a mistake or adjust figures you’ve already submitted for 2014/15, you should send an earlier year update (EYU). If your software doesn’t have the capability to generate an EYU you can download and use HMRC’s Basic PAYE tools for the purpose of making a one-off report (see The next step ).

For a link to HMRC’s Basic PAYE tools, visit http://tipsandadvice-tax.co.uk/download (TX 15.15.08).