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Subject: =?US-ASCII?Q?Guidance_for_employers_on_RTI_reporting_obli?= =?US-ASCII?Q?gations_for_payments_made_early_at_Christmas?=
Date: Wed, 11 Nov 2020 11:19:33 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2aa2cea ]

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h m revenue and customs =20
Update from HMRC
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Dearcustomer,

We know that some employers pay their employees earlier than usual over t=
he Christmas period, for example the business may close for Christmas and=
 New Year. If you do pay early, please report your normal payment date on=
 your Full Payment Submission (FPS).

*For example*: if you pay on 18 December 2020 but your normal payment dat=
e is 31 December 2020, please report the payment date as '31 December 202=
0'. In this example the FPS would need to be sent on or before the 31 Dec=
ember.

Doing this will help protect your employees eligibility for Universal Cre=
dit, because reporting an early payment could affect further entitlements=
.

For further information, please refer to the Employer Bulletin  87, which=
 will be published in early December 2020.

Yours sincerely

Karl Khan sig

Karl Khan

HMRC Director General, Customer Services

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Please feel free to use this information and pass it on.

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Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
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________________________________________________________________________

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<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=C2=A0<span style=3D"line-height: 1.4;">cust=
omer,</span></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">We know that some employers pay their employees earlier than us=
ual over the Christmas period, for example the business may close for Chr=
istmas and New Year. If you do pay early, please report your normal payme=
nt date on your Full Payment Submission (FPS).</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>For example</strong>: if you pay on 18=E2=80=8C=E2=80=8C=
=E2=80=8C =E2=80=8CDe=E2=80=8Cce=E2=80=8Cmb=E2=80=8Cer 2020 but your norm=
al payment date is 31=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CDe=E2=80=8Cce=E2=
=80=8Cmb=E2=80=8Cer 2020, please report the payment date as '31=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8CDecember 2020'. In this example the FPS would ne=
ed to be sent on or before the 31=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CDe=E2=
=80=8Cce=E2=80=8Cmb=E2=80=8Cer.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Doing this will help protect your employees=E2=80=99 eligibilit=
y for Universal Credit, because reporting an early payment could affect f=
urther entitlements.</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">For further information, please refer to the Emp=
loyer Bulletin =E2=80=93 87, which will be published in early De=E2=80=8C=
ce=E2=80=8Cmb=E2=80=8Cer 2020.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours sincerely</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2020/09/3687863/karl-khan_original.png=
" style=3D"width: 131px; height: auto !important; max-height: auto !impor=
tant; border: none;" alt=3D"Karl Khan sig" width=3D"131" height=3D"56"><p=
 style=3D"line-height: 1.4; color: #000000; font-family: arial, helvetica=
, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=3D=
"left">Karl Khan</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">HMRC Director General, Customer Services</p>
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r: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-b=
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