HMRC’s has announced that the Business Tax Dashboard is not showing the correct liability position for tax months 9 and 10 for some PAYE schemes.

This issue arises where:

• Employee leaver details relating to the 2012–13 tax year or earlier have been incorrectly included on any Full Payment Submissions (FPS) submitted this tax year
• Live payment data in respect of the same employee is included on a subsequent FPS

In these circumstances, HMRC’s systems create a new employment on the employer’s record resulting in a duplicated month 9 and 10 charge. HMRC were aiming to correct the identified cases by 10 February 2014.

HMRC would like to remind employers and their agents not to include previous year leaver details on forms FPS when they are submitted. Further guidance can be found in HMRC’s guide “When an employee leaves, retires or is made redundant”.