HEX

File: D:/hMailServer/Data/showfile.com/admin/EA/{EAE40AD7-338A-4D78-A054-9F562E5ECD89}.eml
Date: Fri, 24 Nov 2023 09:59:41 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: Important information for employers
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Message-ID: <010b018c00c55559-16f4ada6-fd8d-447c-8037-beb9855ab70b-000000@eu-west-2.amazonses.com>
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1700819943704805261&signature=3D6EA272435CACF7=
B78985191A96EFEBC3=20

=20

=20

=20

Dear customer,

Reporting PAYE information in real time when payments are made early at Chr=
istmas

In 2019 we introduced a permanent easement on reporting PAYE information in=
 real time. We are aware some employers pay their employees earlier than us=
ual over the Christmas period. This can be for a number of reasons, for exa=
mple, during the Christmas period the business may close, meaning workers n=
eed to be paid earlier than normal.

 =20

If you do pay early over the Christmas period, please report your normal or=
 contractual payday as the payment date on your Full Payment Submission (FP=
S) and ensure that the FPS is submitted on or before this date.

=20

For example, if you pay on Friday 15

=E2=80=8C=E2=80=8C=E2=80=8C

December

=E2=80=8C=E2=80=8C=E2=80=8C

2023 but the normal or contractual payment date is Friday 29

=E2=80=8C=E2=80=8C=E2=80=8C

December

=E2=80=8C=E2=80=8C=E2=80=8C

2023, you will need to report the payment date on the FPS as 29

=E2=80=8C=E2=80=8C=E2=80=8C

December

=E2=80=8C=E2=80=8C=E2=80=8C

2023 and ensure the submission is sent on or before 29

=E2=80=8C=E2=80=8C=E2=80=8C

December

=E2=80=8C=E2=80=8C=E2=80=8C

2023.

=20

This will help to protect any of your employees who are eligible for Univer=
sal Credit. Reporting the payday as the date payment is made may affect cur=
rent and future entitlements to Universal Credit.

The overriding PAYE reporting obligation for employers is unaffected by thi=
s exception and remains that you must report payments, on or before the dat=
e the employee is paid.

Yours faithfully

HM Revenue and Customs

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https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

HMRC app

You can download the HMRC app on your mobile to get information about your =
tax, income, tax codes, National Insurance and any benefits paid by HMRC. h=
ttps://subscriptions.hmrc.gov.uk/ or click on th

e link below. Please note, by unsubscribing from this service you may conti=
nue to receive emails from other HMRC services.

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3Dcc-1_1700819943704805261&unsub_type=3D1&store=3Demail&signatu=
re=3D6EA272435CACF7B78985191A96EFEBC3=20


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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br><br><span style=
=3D"font-size: 18px;"><strong>Reporting PAYE information in real time when =
payments are made early at Christmas</strong></span><br><br>In 2019 we intr=
oduced a permanent easement on reporting PAYE information in real time. We =
are aware some employers pay their employees earlier than usual over the Ch=
ristmas period. This can be for a number of reasons, for example, during th=
e Christmas period the business may close, meaning workers need to be paid =
earlier than normal.<br>=C2=A0=C2=A0<br>If you do pay early over the Christ=
mas period, please report your normal or contractual payday as the payment =
date on your Full Payment Submission (FPS) and ensure that the FPS is submi=
tted on or before this date.<br>=C2=A0<br>For example, if you pay on Friday=
 15<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> December<span>=E2=80=8C=E2=80=
=8C=E2=80=8C</span> 2023 but the normal or contractual payment date is Frid=
ay 29<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> December<span>=E2=80=8C=E2=80=
=8C=E2=80=8C</span> 2023, you will need to report the payment date on the F=
PS as 29<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> December<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span> 2023 and ensure the submission is sent on or before =
29<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> December<span>=E2=80=8C=E2=80=8C=
=E2=80=8C</span> 2023.<br>=C2=A0<br>This will help to protect any of your e=
mployees who are eligible for Universal Credit. Reporting the payday as the=
 date payment is made may affect current and future entitlements to Univers=
al Credit.<br><br>The overriding PAYE reporting obligation for employers is=
 unaffected by this exception and remains that you must report payments, on=
 or before the date the employee is paid.<br><br>Yours faithfully<br>HM Rev=
enue and Customs</span>
</td>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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>
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<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
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<table style=3D"width: 600px; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
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<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
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<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
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<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
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r: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" class=3D"social_block_res=
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0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383081&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"34" height=
=3D"40" alt=3D"GOV.UK website" border=3D"0" id=3D"s9j3hbzskrq" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383081&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2_cut_=
16988454600130.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383088&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><img src=3D"https://content.webexc=
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/a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383088&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTube_cut=
_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383082&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1632820892113/hmrccommunityforums_16978005155602.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"178=
" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"kkfbzcbdq0=
c" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383082&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><img width=3D"178" height=3D"40" b=
order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrccommuni=
tyforums_16978005155602.png" alt=3D"HMRC Community Forums"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383085&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/X_cut_16988450460127.png" style=3D"di=
splay:block; border:none; text-decoration:none;" width=3D"30" height=3D"40"=
 alt=3D"X" border=3D"0" id=3D"s5bvoyb01jn" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383085&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_16988=
450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
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</td>
</tr>
</tbody>
</table>
</td>
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</tbody>
</table>
</td>
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</tbody>
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</tbody>
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<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); max-wid=
th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-top: =
10px; padding-bottom: 6px;">
 <span style=3D"font-size: 18px; color: rgb(0, 0, 0);"><strong>Stay safe on=
line</strong></span><br><span style=3D"color: rgb(0, 0, 0);"><span style=3D=
"font-size: 16px;">For more information, please search 'avoid and report in=
ternet scams and phishing' on GOV=E2=80=8B.UK.<br><br><span style=3D"font-s=
ize: 18px; color: #000000;"><strong>HMRC app</strong></span><br>You can dow=
nload the HMRC app on your mobile to get information about your tax, income=
, tax codes, National Insurance and any benefits paid by HMRC. <a href=3D"h=
ttps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotra=
ck&linkid=3D17007324383086&tid=3Dcc-1_1700819943704805261&signature=3D6EA27=
2435CACF7B78985191A96EFEBC3" style=3D"color: rgb(0, 0, 0); text-decoration:=
 none;"><span style=3D"text-decoration: underline;">Find out</span></a><spa=
n style=3D"color: rgb(0, 0, 0);">=EF=BB=BF</span> what the app can do and h=
ow to download it on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.<br><br></span><span=
 style=3D"font-size: 18px;"><strong>HMRC=E2=80=99s help and support email s=
ervice</strong></span><br><span style=3D"font-size: 16px;"><span style=3D"c=
olor: rgb(0, 0, 0);">To make changes to your topic subscriptions or to unsu=
bscribe please go to <a style=3D"color: rgb(0, 0, 0); text-decoration: none=
;" href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17007324383089&tid=3Dcc-1_1700819943704805261&signa=
ture=3D6EA272435CACF7B78985191A96EFEBC3"><span style=3D"text-decoration: un=
derline;">our email portal</span></a> or click on th</span>e link below.=C2=
=A0Please note, by unsubscribing from this service you may continue to rece=
ive emails from other HMRC services.</span></span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a href=3D"https://hm=
rc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D17007324383083&tid=3Dcc-1_1700819943704805261&signature=3D6EA272435CACF7=
B78985191A96EFEBC3" style=3D"color: rgb(0, 0, 0); text-decoration: none;"><=
span style=3D"text-decoration: underline;">HMRC Privacy Notice</span></a> =
=C2=A0| =C2=A0<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Trac=
kURLSrv?campaignkw=3Dnotrack&linkid=3D17007324383087&tid=3Dcc-1_17008199437=
04805261&signature=3D6EA272435CACF7B78985191A96EFEBC3" style=3D"color: rgb(=
0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: underline=
;">Contact HMRC</span></a> =C2=A0| =C2=A0<a href=3D"https://hmrc.imicampaig=
n.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1700732438=
3084&tid=3Dcc-1_1700819943704805261&signature=3D6EA272435CACF7B78985191A96E=
FEBC3" style=3D"color: rgb(0, 0, 0); text-decoration: none;"><span style=3D=
"text-decoration: underline;">Further support</span></a> =C2=A0| =C2=A0<a h=
ref=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campai=
gnkw=3Dnotrack&tid=3Dcc-1_1700819943704805261&unsub_type=3D1&store=3Demail&=
signature=3D6EA272435CACF7B78985191A96EFEBC3" style=3D"color: rgb(0, 0, 0);=
 text-decoration: none;"><span style=3D"text-decoration: underline;">Unsubs=
cribe</span></a></span><br>
</div>
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600px;">
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h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
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