PAYE paper filers, remember the filing deadline of 19 July

The first full quarterly payment summary forms RT2 for the 2017/18 tax year, covering the period 6 April 2017 to 5 July 2017, are due for filing by 19 July. If your form(s) do not reach HMRC by this date they may charge you a penalty.

A form RT2 must be completed each quarter for each employee that you have paid. The RT2 gives the employee’s personal details, PAYE pay and deductions information and details of Statutory Payments, Student Loan deductions and their joining or leaving date, if relevant. If you have not paid anyone in the period you should submit an RT5 (employer payment summary) instead of an RT2.

The RT5 form should be sent in as well as the RT2(s) if you need to claim the Employment Allowance, an allowance which reduces your employer National Insurance contributions by up to £3,000 in the tax year. If you need to recover a statutory payment, like Statutory Maternity Pay for example this must also be done by filling out an RT5 as well as the RT2(s). You should remember to subtract the value of the amounts you are claiming or recovering from the RT5 before you make an actual payment to HMRC.

HMRC should have already sent you blank copies of the forms that you may need, along with RT6 – A guide to filling in the forms. If they have not, you should phone HMRC’s Employer Orderline as soon as possible.

Phone HMRC’s dedicated Employer Helpline (0300 200 3205) if you need help with any of the forms.

You can find out more about the paper filing forms here: https://disabilitytaxguide.org.uk/paying-wages/paper-filing1/end-of-year-process

You can find out more about the Employment Allowance here: https://disabilitytaxguide.org.uk/Setting-things-up/how-the-Pay-As-You-Earn-system-works/#NIall

You can find out more about penalties for late filing here: https://disabilitytaxguide.org.uk/paying-wages/getting-things-wrong/#Sending in your information late

You can find contact details for HMRC’s Employer Orderline on GOV.UK.

(19-07-2017)