Overdue PAYE

[RandyMarsh]

I got a 'Late payment notice' message in my PAYE for Employers message box on the HMRC website saying "We have sent you this message because our records show you did not make full payment of your PAYE tax, Class 1 NICs (including CIS and Student Loan deductions) on time." It doesn't mention an amount, when it was due, or what it was for.

I don't know of any overdue bills. When I go into the PAYE area of the HMRC site there is no mention on unpaid tax. On the 'overdue payments' page it says I have around £700 of unallocated payments, so I am actually in credit some how.

My PAYE is handled by ClearBooks. I recently submitted a P11d and made an error where I made it for too much so I have sent a correction request. Could it relate to that?
Any ideas where else I could find out the amount?
If I need to contact HMRC about it, where do I find the number? The Employers' PAYE contact page says they can help with making payments but doesn't say that they can actually give help with the amounts.

Thanks for your help.

 

[DontAsk]

The software you use for PAYE must surely have recorded of what is due, from payslips, and what submissions you have made.

Sounds to me like you need to get the unallocated payments allocated to the correct period.

Why not just ring them anyway and ask how to get help.

 

[Newchodge]

I got a 'Late payment notice' message in my PAYE for Employers message box on the HMRC website saying "We have sent you this message because our records show you did not make full payment of your PAYE tax, Class 1 NICs (including CIS and Student Loan deductions) on time." It doesn't mention an amount, when it was due, or what it was for.

I don't know of any overdue bills. When I go into the PAYE area of the HMRC site there is no mention on unpaid tax. On the 'overdue payments' page it says I have around £700 of unallocated payments, so I am actually in credit some how.

My PAYE is handled by ClearBooks. I recently submitted a P11d and made an error where I made it for too much so I have sent a correction request. Could it relate to that?
Any ideas where else I could find out the amount?
If I need to contact HMRC about it, where do I find the number? The Employers' PAYE contact page says they can help with making payments but doesn't say that they can actually give help with the amounts.

Thanks for your help.

The figures on HMRC website are not always accurate. Check what you should have paid since January, and what you actually paid, before ringing them.

 

[AI Accounts]

That notice usually points to an allocation or timing issue rather than a real debt, especially if you are showing in credit overall.


HMRC records PAYE month by month. A late payment notice fires when one specific month looks underpaid against what was reported on your Full Payment Submission, even if another month is overpaid. Payments made without the right reference often sit unallocated, which is probably what your £700 is. The money is there, just not matched to the month it was meant for.


Worth checking in this order. In PAYE for Employers, open the payments breakdown by month and compare three things for each month: what your software reported on the FPS, what HMRC shows as due, and what you actually paid. The gap usually jumps out on one month. Then get that £700 allocated to the period that looks short. HMRC can do it on the phone, or it sometimes settles once the reference is corrected.


The P11d is likely a red herring. Benefits go through Class 1A National Insurance on the P11D(b), due by 22 July and separate from your monthly PAYE, so a P11d correction would not normally trigger a monthly late payment notice.


If you want it cleared directly, the Employer Helpline is 0300 200 3200. Have your Accounts Office reference and PAYE reference to hand and ask which month and amount the notice relates to, then allocate the spare payment to it.

 

[MyAccountantOnline]

I got a 'Late payment notice' message in my PAYE for Employers message box on the HMRC website saying "We have sent you this message because our records show you did not make full payment of your PAYE tax, Class 1 NICs (including CIS and Student Loan deductions) on time." It doesn't mention an amount, when it was due, or what it was for.

I don't know of any overdue bills. When I go into the PAYE area of the HMRC site there is no mention on unpaid tax. On the 'overdue payments' page it says I have around £700 of unallocated payments, so I am actually in credit some how.

My PAYE is handled by ClearBooks. I recently submitted a P11d and made an error where I made it for too much so I have sent a correction request. Could it relate to that?
Any ideas where else I could find out the amount?
If I need to contact HMRC about it, where do I find the number? The Employers' PAYE contact page says they can help with making payments but doesn't say that they can actually give help with the amounts.

Thanks for your help.

Unless you use the correct reference when paying PAYE and NIC payments can be misallocated. I suspect that's the issue rather than being related to the P11D.

I'd start by preparing a summary of amounts due and paid and check these match HMRC's records. I've seen many cases where they dont.

Employers: general enquiries

Contact HMRC with employer enquiries on PAYE, National Insurance contributions, Statutory Payments, stakeholder pensions and student loan repayments.

www.gov.uk

 

[RandyMarsh]

Thanks for your replies.

After just 50 minutes on hold I got through to an adviser. The problem was that I was claiming Employment Allowance but I hadn't yet submitted my EPS so my accounts software was deducting EA from my bill but HMRC were expecting the Employers' NICs to be paid, hence the deficit.

The £700 credit was what was left from my May payroll bill after the rest had been allocated to the shortfall in the April payment.

Thanks again for your help and advice.

 

[MyAccountantOnline]

Thanks for your replies.

After just 50 minutes on hold I got through to an adviser. The problem was that I was claiming Employment Allowance but I hadn't yet submitted my EPS so my accounts software was deducting EA from my bill but HMRC were expecting the Employers' NICs to be paid, hence the deficit.

The £700 credit was what was left from my May payroll bill after the rest had been allocated to the shortfall in the April payment.

Thanks again for your help and advice.

Glad you got it sorted and thanks for letting us know what the issue was.