A temporary alleviation from 2018 on how PAYE information is reported at Christmas will become a permanent arrangement from December 2019.
An employer set to pay staff earlier than usual in December - as some do in time for Christmas - should not report the date of early payment in their monthly Full Payment Submission (FPS). They should enter the regular contracted pay date as normal.
This HMRC directive is the result of feedback from, and discussion with, employers and the Department of Work and Pensions, which revealed that changing payment dates in the monthly FPS at Christmas can affect the current and future entitlements of any employees who might be in receipt of Universal Credit.
So, at a time when everything seems different, keeping your reported payment date the same as the rest of the year, turns out to be a gift in itself.
If you are at all unsure about this, or indeed any other aspect of PAYE, then M&S Accountancy and Taxation is here to help.
To read more on this subject, click here.