skip to navigationskip to main content

Phone: 0141 248 7411 

Email:

Choosing a Service

Choosing an accountant that matches your needs

Sectors

Robb Ferguson provides specialist advice for...

icon-free-consultation

Free Initial Consultation

Understanding your accountancy requirements

Request a Callback

Lets talk at a more convenient time for you

No RTI Reports Made?

Newsletter issue - June 2013.

Employers were told that they had to use real time information (RTI) to report PAYE deductions from the first pay day on or after 6 April 2013. But what if there has been no pay day since 6 April, because no one has been paid? In that case RTI does apply from 6 April 2013 onwards. You need to make an RTI report for every tax month, unless your PAYE scheme has been registered as an annual scheme. Annual PAYE schemes can make just one RTI report for the month in which the salary is paid.

If you are within RTI you can't use the link on the HMRC website to report that no PAYE is due. You have to submit an employer payment summary (EPS) after the end of the tax month (5th) and before the payment date of the 19th.

Even if you pay your PAYE over to HMRC on a quarterly basis, you still have to submit an EPS or a full payment submission (FPS) for every tax month.

If in earlier tax years you had a history of paying PAYE to HMRC for every month or quarter, and you haven't submitted any RTI reports so far, HMRC may well send you an estimated PAYE demand called a specified charge. The only way to get out of paying a specified charge is to submit an EPS or FPS under RTI for the missing periods in 2013/14.

Not everything is equal – true. But maybe being equal is simply not good enough?

Our Philosophy

We’re a dedicated team which strives to provide success to our clients in regards to all their accountancy needs.

Meet our team