PAYE Reporting Obligations
Accurate and timely payroll reporting for HMRC compliance
For every UK employer, Pay As You Earn (PAYE) reporting is a legal responsibility that must be managed correctly. It includes sending information to HMRC about employee pay, tax deductions, and National Insurance contributions on or before each payday.
At My Tax Consultants, we help employers meet all PAYE reporting obligations, reduce errors, and avoid late submission penalties. From managing Real Time Information (RTI) submissions to correcting overpaid tax and dealing with leavers or starters, we handle it all with precision.
Understanding PAYE Reporting Obligations
PAYE is HMRC’s method of collecting income tax and National Insurance directly from salaries. It requires ongoing reporting throughout the year—not just during year-end.
Employers must submit Full Payment Submissions (FPS) on or before each payday and Employer Payment Summaries (EPS) where adjustments are needed. These submissions must contain:
- Gross pay, tax, and NICs
- Student loan deductions, pensions, and benefits
- Statutory payments (maternity, sick pay, etc.)
- Starters and leavers information
- Employee addresses and PAYE tax codes
- Gym memberships or other personal perks
- Assets provided for personal use, such as phones or laptops
Missing or incorrect data can result in fines and unnecessary HMRC queries.
What Our PAYE Reporting Service Covers
Full Payment Submission (FPS) Support
We manage your FPS reports to HMRC on time and in the correct format. Every payday, we submit the required data covering tax, NICs, and employee details—keeping your payroll accurate and compliant.
Employer Payment Summary (EPS) Handling
Where you’re reclaiming statutory pay, applying apprenticeship levy reductions, or correcting past errors, we complete and submit your EPS forms. This ensures your PAYE liabilities are correctly calculated.
PAYE Tax Code and Notices Management
We process all tax code changes and P6/P9 notices from HMRC. Our team updates employee records promptly to reflect the correct deductions, so that under- or overpayments don’t accumulate.
Year-End Payroll Duties
We prepare and submit your P60 and P11D forms and final FPS/EPS of the year. We also help with Class 1A NIC calculations and director pay planning. Everything is submitted in line with HMRC deadlines.
RTI Compliance Checks
We review your payroll data to identify errors that could lead to failed submissions, rejections, or HMRC warnings. Our review process helps you stay on top of your PAYE reporting obligations throughout the year.
Who We Support
Our PAYE reporting services are suitable for:
- Small and medium businesses with in-house or outsourced payroll
- Start-ups employing staff for the first time
- Companies offering benefits, bonuses, or incentive schemes
- Businesses facing repeated HMRC notices or payroll issues
- Contractors using PAYE for their own remuneration
Common PAYE Issues We Help Prevent
- Submitting FPS after payday
- Forgetting to send EPS when reclaiming statutory pay
- Applying incorrect PAYE tax codes
- Failing to inform HMRC of leavers or new starters
- Sending incomplete data fields on RTI
- Missing final year-end submissions
Incorrect PAYE reporting can lead to automatic penalties, interest charges, and HMRC enquiries. We help you avoid these issues by managing the process for you.
Get PAYE Reporting Support from My Tax Consultants
Compliance with PAYE reporting obligations is not optional—it’s required by law. Errors can trigger penalties and cause delays in employee pay. Let My Tax Consultants take the burden off your shoulders. Our team handles payroll reporting with accuracy, on time, and in line with HMRC standards.
Contact My Tax Consultants today to discuss how we can support your PAYE reporting, payroll tax filings, and year-end HMRC submissions.
