Avoiding an Estimated PAYE Charge
HMRC have published a message on What’s New, for employers who made a final PAYE submission for the year in month 11 or earlier, to remind them how to avoid an estimated charge.
If the employer confirmed that it was the ‘Final submission for the tax year’ and answered the endof-year declaration and questions, they still need to submit an Employer Payment Summary (EPS) for the later month(s) to tell HMRC that they have a period of inactivity or that they haven’t paid anyone.