HMRC has several tips to pass to employers and agents for the successful processing of the payroll.

1. Submit the payroll’s full payment submission (FPS) to HMRC on or before payday.  Make sure the payday recorded really is the day you actually pay the employees.
2. Ensure the pay date for the employee is always used – not the date which the employer processes the payroll.
3. Record all employees on the FPS, including those who earn less than the lower earnings limit (LEL).
4. Submit accurate and up-to-date employee information, including full name (correctly spelt), date of birth, National Insurance number (NINO) and address. Do not use default or pseudo entries.
5. Ensure any leaving dates are provided on the FPS.
6. After submitting the FPS, check for success or rejection messages and make sure information is re-sent if required.
7. When internal changes are made, such as updating payroll IDs, ensure all relevant fields are complete. Refer to software for specific guidance.As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.