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Message-ID: <16796999.792750@advice.hmrc.gov.uk>
Subject: =?US-ASCII?Q?Guidance_for_employers?=
Date: Wed, 20 Nov 2019 08:44:23 -0600
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_Business_Help_and_Support_Emails?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/26c430f ]

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h m revenue and customs =20
Employer Update
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Dearcustomer,

*Guidance for employers on RTI reporting obligations for payments made ea=
rly at Christmas*

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 20 December 2019 but your normal payment date=
 is 31 December 2019, please report the payment date as 31 December 2019.=
 In this example, the FPS would need to be sent on or before the 31 Decem=
ber.

Doing this will help protect your employees' eligibility for Universal Cr=
edit, because reporting an early payment could affect further entitlement=
s.

For further information, please refer to page 4 of the October *Employer =
Bulletin [ https://assets.publishing.service.gov.uk/government/uploads/sy=
stem/uploads/attachment_data/file/839773/English.pdf ]*.

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

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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"><strong>Guidance for employers on RTI reporting obligations for=
 payments made early at Christmas</strong></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>:=C2=A0if you pay on 20 De=E2=80=8C=
ce=E2=80=8Cmb=E2=80=8Cer 2019 but your normal payment date is 31 De=E2=80=
=8Cce=E2=80=8Cmb=E2=80=8Cer 2019, please report the payment date as =E2=80=
=9831 De=E2=80=8Cce=E2=80=8Cmb=E2=80=8Cer 2019=E2=80=99. In this example,=
 the FPS would need to be sent on or before the 31 De=E2=80=8Cce=E2=80=8C=
mb=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' eligibility for Un=
iversal Credit, because reporting an early payment could affect further e=
ntitlements.</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">For further information, please refer to page 4 of the October =
<strong><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9=
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>
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