HM Revenue & Customs (HMRC) has prepared a step-by-step guide to help employers make their final submissions for the 2013/14 tax year. The guide is repeated below:
Making your final submission for the 2013-14 tax year
Now that you are reporting PAYE information in real time, you don’t need to send forms P35 and P14 at the end of this tax year.
Instead, just send your real-time PAYE submission as normal and answer a few extra questions. It is very easy to do. This step-by-step guide shows you how.
If you use an agent or payroll bureau you may want to contact them to check whether they have any special procedures for final submissions.
Step 1 – identify your final submission
- For most employers, the final submission will be the final Full Payment Submission. This is the one telling us about the very last employee payment for 2013-14. The tax year ends on 5 April so, for most employers, their final submission will be made on or before that date on a Full Payment Submission. So, for example, if you pay some employees weekly and others monthly, your final submission is the last one of these.
- Before sending it, you must make sure that we have successfully received all earlier submissions. Your payroll software tells you when submissions have been successful.
- If you don’t pay any employees in the final tax month of the tax year (6 March – 5 April 2014), send us your final submission for 2013-14 on an Employer Payment Summary by 19 April 2014.