HMRC has sent reminder letters to employers who are due to make their one-off annual 2013-14 PAYE payment for month 12 (6 March to 5 April) stressing the requirement to pay electronically.
Employers who are due to make their one-off annual 2013-14 PAYE payment for month 12 by 19/22 April 2014 and who have received the 'Paying PAYE electronically' will not receive a payslip from HMRC to pay their month 12 payment.
This is part of the wider digital programme to force employers to pay electronically.
Paying electronically allows employers to pay by 22 April instead of 19 April, the due date for cheque payments.
Those who are unable to pay online or electronically can use a pro-forma payslip and follow the guidance on HMRC’s website.
More details are available from HMRC at http://www.hmrc.gov.uk/news/paye-once-a-year.htm