PAYE paper filers, remember the filing deadline of 19 July
The first full quarterly payment summary forms RT2 for the 2018/19 tax year, covering the period 6 April 2018 to 5 July 2018, 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 as shown on 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. You can find contact details for HMRC’s Employer Orderline on GOV.UK.
Phone HMRC’s dedicated paper filing helpline (0300 200 3205) if you need help with any of the forms. You may find that after a certain number of rings, you are transferred to the normal Employer Helpline (if there is no one available to take your call for example). If this happens you should ask that the Employer Helpline adviser tries putting you through to the paper filing helpline again or leave your name and number and ask that a paper filing adviser calls you back.
You can find out more about the paper filing forms on our website.
You can find out more about the Employment Allowance on our page 'How the Pay As You Earn system works'.
You can find out more about penalties for late filing on our page 'Getting things wrong'.
For more information on paying HMRC see our page 'Paying HMRC'.