How is PAYE in real time working for you/your payroll team/your clients now that the year-end is past?
Most real overpayments of PAYE are best recovered by offset against the following months’ liabilities, but if you/your clients are having trouble recovering a real PAYE overpayment please post a comment in our newsitem Tax repayments: how is HMRC performing in 2017?
If you/your payroll team/your clients are experiencing problems with code numbers, please add a comment to our forum posting 2017/18 PAYE notices of coding – any problems?
Please list below your recent experiences – good and bad – of payrolling including reporting benefits-in-kind and expenses.
If you wish to send us an actual example of what has gone wrong that we can use in our ongoing discussions with HMRC to illustrate the point, please send details to Peter.Bickley@icaew.com along with the PAYE scheme name and reference number and the names and NIC numbers of affected employees.
If you run payroll yourself, you’ll need to report your employees’ payments and deductions to HMRC on or before each payday.
Your payroll software will work out how much tax and National Insurance you owe, including an employer’s National Insurance contribution on each employee’s earnings above £157 a week.