HMRC have issued guidance relevant for employers regarding PAYE payment dates following the introduction of Real Time Information (RTI). HMRC have done so to make sure the PAYE payment position is clear, as RTI is still relatively in its infancy.

The due dates for payment remain unchanged. Cheque payments need to be received by the 19th of the month following the end of the tax month of deduction, and cleared electronic payments by the 22nd.

As always, HMRC expect employers to pay in full by the due date. Payment in full is the:

• total amount shown on the relevant Full Payment Submission(s) (FPS) for a tax month (including any corrections or adjustments) submitted on or before the 19th of the following month
• less the amount shown on any Employer Payment Summary (EPS), also submitted on or before the 19th of the following month

So, for example, the payment due for the month of May (the period between 6 May and 5 June 2013) will consist of the FPS, any amendments to those, plus any EPS, received by 19 June 2013. Amended FPS and EPS received after this date will be taken into account in the payment for the following month.

Employer's should also use an EPS to tell HMRC that they have no FPS to send as, without it, HMRC will instead calculate what they believe is due - and expect it to be paid in full.

HMRC has also published information about the current position on processing requests for annual schemes, clarification of the requirements to be met and operating an annual PAYE scheme in real time. Guidance has also been published on what Employers need to do if they have been reporting payments to employees in real time which don't match with the actual date of payment or with tax periods. More information is available on the HMRC website at www.hmrc.gov.uk.