Employers who have already sent their final 2013-14 PAYE submission to HMRC early need to make sure there are no gaps in their reporting to avoid an estimated charge
Where an employer has made a submission for month 11, or earlier, which confirmed it was their 'Final submission for the tax year' and answered the end-of-year declaration and questions, the employer still needs to submit an Employer Payment Summary (EPS) for the later month(s) to tell HMRC that they have a period of inactivity, or that they have not paid anyone, to avoid HMRC estimating a charge.
For example, if an employer made their final payments to their employees in tax month 10 and indicated on that Full Payment Submission (FPS) that it was their 'Final submission for the tax year' and answered the end-of-year declaration and questions, they must still:
- send HMRC an EPS by 19 April 2014; and
- complete the 'No payment dates' or 'Period of inactivity' fields to show that they will not be sending an FPS for tax months 11 and 12
More details are available from HMRC http://www.hmrc.gov.uk/news/estimated-charge.htm