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7 Best HR & Payroll Software for Modern Employers 2024

PAYE5055 - PAYE Manual - HMRC internal manual

DMBM519315 - Debt Management and Banking Manual - HMRC internal manual

DMBM519315 - Debt and return pursuit: PAYE RTI: payments: payment frequency You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Automatic review of employer’s payment frequency Annual payment status An employer has an annual payment status where they make payments to employees and file Full Payment Submissions (FPS) in one tax month only during the tax year. The effect of the annual status is that the system only expects FPSs for one tax month each tax year. The amount payable is still due by the 19th or the 22nd of the expected month depending on the method of payment used.

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