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HMRCs Basic PAYE Tools - User guide

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1. located to the right of the screen title at the top of the page Date of payment Pay for tax purposes Submission status 30 04 2015 1600 00 Submitted View Delete Export to csv Navigation Employers L ABC Ltd 2015 16 L Employees L Mr John Taylor L Payments 4dd employee payment gt Add mistimed employee payment gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15043 300 Date and time 06 04 2015 15 10 eel Updated 22nd July 2015 20 Using the Basic PAYE Tools The Type of Change screen now appears There are 3 options shown you need to select the second Basic PAYE Tools RTI mef Forward femployer 1 2015 employees 1 payments mistimed add Add mistimed employee payment Type of change HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd Tax year 2015 16 Employee Mr John Taylor Add mistimed employee payment Type of change Please select the relevant option below to confirm the type of payment you are making Click the Next button to continue or click Cancel to go back to the Employee payments screen indicates required information Please select one of the following options Ineed to correct an earlier pay period this could be where you have paid your employee the correct amount but reported an incorrect amount to H
2. you can report no payments to employees for a tax month that has already ended you can report no payments to employees for the current tax month you can report no payments to employees for 1 or more future whole tax months up to a maximum of 12 months providing it is in the same tax year The start date must be the first day of the next tax month for instance on 15 November you e can submit a Nil Payment EPS for the period 6 December to 5 January cannot submit a Nil Payment EPS for the period 6 January to 5 February From the Home page e select the employer from the Employer list e select the Periods with no payments to employees link from the menu e select the Add a period with no payments to employees link from the menu e enter the start and end dates e move through the screens by clicking on Next e select the Outstanding submissions link from the menu e select Send all outstanding submissions link from the menu o move through the following screens until you have sent the EPS to HMRC The EPS must be sent to HMRC by the 19th of the month after the end of the tax month Updated 22nd July 2015 37 Using the Basic PAYE Tools Annual Reporting and Tasks Send your final payroll report Send your final Full Payment Submission FPS on or before your employees last payday of the tax year which ends on 5 April You may be asked some end of year questi
3. Basic PAYE Tools RTI Ee Forward ibackup Backup complete HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Backup complete The backup of the Employer Database is complete The backup file has been saved to the following file C Program Files HMRC payetools rti RTI 15048__ 2015 04 06_1301 zip This backup file can be used in the event of data loss by selecting Restore in the Employer Database Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15045 300 Date and time 06 04 2015 13 06 select Next which will take you back to the home page That completes this guide Updated 22nd July 2015 43
4. gt View on hold submissions 0 gt View successful submissions gt View failed submissions Please note HMRC strongly recommends that you submit all your outstanding data together by following the Send all outstanding submissions link in the left hand menu or at the bottom of the screen To view or submit the data select the type of submission then follow the relevant link in the Actions gt View expired submissions column If you have made a mistake and need to change any of the data before you submit it you should delete it then re enter the correct information Further help on how to do this is available by clicking the help Navigation icon at the top right of the page Sone To view your successful or failed submissions please follow the relevant link in the left hand menu mployers L ABC Ltd 2015 16 L Submissions FPS 2 EPS 2 Mr John Taylor 06 04 2015 14 02 17 View Submit Mr Michael Smith 06 04 2015 14 08 53 View Submit Send all outstanding submissions gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 14 12 Select Next to move to the next screen Updated 22nd July 2015 17 Using the Basic PAYE Tools You will then be at the Submission authentication screen where you will need to enter your User ID and Password and then select Next You may know these as the Gov
5. You can see that the unsubmitted information here is the FPS There are 3 other types of submissions Updated 22nd July 2015 o Employer Payment Summary EPS o NINo Verification Request NVR o Earlier Year Update EYU 16 Using the Basic PAYE Tools All employers need to understand the consequences of sending an FPS to HMRC An FPS tells HMRC the amount you have deducted from your employees and this is the amount you need to pay over to HMRC in full The amount due to HMRC will only be reduced if you are able to recover any statutory payments or other amounts You will need to send an Employer Payment Summary EPS to do this The importance of this is covered in more detail under the headings How much do I have to pay HMRC and Tell HMRC that you did not pay any staff wages ina whole tax month You need to select the Send all outstanding submissions link from the Menu on the left of the screen Basic PAYE Tools RTI Forward femployer 1 2015 submissions utstanding submission details HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 N Menu gt Send all outstanding submissions Outstanding submission details Any submissions that have not yet been sent to HM Revenue amp Customs HMRC are shown below grouped by the type of submission
6. 06 04 2015 16 33 This will display the Details of mistimed employee payment some of the details on this screen will need to be shown on your employee s payslip Basic PAYE Tools does not produce payslips so you will need to copy the amounts Basic PAYE Tools RTI Back Forward femployer 1 2015femployees 1 payments mistimed 3 summary Employee payments Details of mistimed employee perm LP 4 Other details Payment reduced due to strike action No Payment reduced due to unpaid absence No is this submission late No Payment Total gross pay Gross pay for tax 1700 00 Gross pay for NICs 1700 00 Grogs pay for student loan 0 00 Payment Total deductions Total tax deducted 216 60 Total NICs deducted 123 36 Total student loan deducted 0 00 Mi Version 15 0 15048 300 Date and time 06 04 2015 16 05 Select the red cross X highlighted by the red box above to close the Details of employee payment screen Updated 22nd July 2015 23 Using the Basic PAYE Tools 6 Amend or correct details of an employee payment To amend or correct details of an employee payment which has already been sent to HMRC select Manage employees from the left hand menu Basic PAYE Tools RTI Forward omeovert Employer details HM Revenue amp Customs Menu Manage employees gt Calculate amount due to HMRC recoverable amounts gt Periods
7. My Documents If you have an alternative location or storage media select the Browse button In order to maximise storage capacity on your computer the data file will be compressed to reduce the file size Updated 22nd July 2015 42 Using the Basic PAYE Tools The back up file name is displayed on this screen Basic PAYE Tools RTI m E Back up the Employer Database HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Back up the Employer Database The backup file will be saved to the location displayed below You can amend the path using the Browse button if you wish to save the backup file to a different location Please make a note of the file name and directory you choose as you will need them to restore an Employer Database In order to maximise storage capacity on your computer the backup file will be compressed to reduce its size Select the Next button when you are ready to continue indicates required information Save folder location les HMRC payetools rti RTI 15048__ 2015 04 06_1301 zip Crown Copyright Terms amp conditions Privacy policy Accessibility Yersion 15 0 15048 300 Date and time 06 04 2015 13 03 Once you have identified your preferred location of storage select Next to continue The Backup Complete screen confirms the location and file name and your back up
8. Payrolled benefits in kind gt Employee pension contributions gt Other details Late submission Employers are required to submit employee payment data to HMRC on or before the date those payments are made If you are submitting this data late you may wish to tell us why If you tick the checkbox below a list of reasons will be displayed O I wish to explain why the payment data is being submitted late Cancel Next Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 13 59 The following screen displays the amounts you have entered so that you can check them If they are correct select Next to save the pay details and calculate the tax NICs and student loan deductions This takes you back to the Employee payments screen which has now been updated to reflect the payment that you have just entered Select View from the centre of the screen as shown below Forward jemployer 1 2015 employees 1 payments Employee payments HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Employee Mr John Taylor change employee Menu Employee payments gt Add employee payment To add a payment for this employee follow the 4dd employee payment link gt Add
9. contributions NICs and any other deductions please enter all relevant pay details for this employee then click the Next button to continue The employee s pay amount should include their regular pay and any additional amounts due such as overtime but not any benefits in kind or statutory payments These must be entered separately in the appropriate fields below Do not deduct any pension contributions Enter the pay in full and then enter the pension contribution amount in the relevant field below Basic PAYE Tools will make the appropriate calculations To make any statutory payments you must first work out the amounts before adding the details below You can do this by following the Calculators link above You can also calculate SSP and save the details on the employee s record from the Employee details screen Please note Values should be entered in pounds sterling including pence indicates required information Pay details Payment date 30 04 2015 H Pay amount for Income Tax purposes 1600 00 Pay amount for NICs purposes E if different to pay amount for Income Version 15 0 15048 300 Date and time 06 04 2015 13 52 As part of completing your real time information return you will need to input pension contribution amounts for the employee where applicable into Basic PAYE Tools When you set up your pension scheme you will have agreed with your provider e the percentage of earnings th
10. e select the Add a recoverable amount link from the menu Basic PAYE Tools RTI Forward femployer 1 2015 deductions Employer Payment Summary and recoverable amounts HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Employer Payment Summary and recoverable amounts gt Manage employees If you use Basic PAYE Tools to run your payroll Step 1 Ensure that you have added all of your employee payment details for the tax period gt Add a recoverable amount Step 2 If you have any recoverable amounts for the tax period follow the Add a recoverable amount link and enter the relevant amounts You should then submit the EPS by following the Outstanding submissions link gt Calculate amount due to HMRC gt View Employer Payment Record gt Outstanding submissions 4 Step 3 To calculate the amount due to HMRC and update the Employer Payment Record for the tax period follow the Calculate amount due to HMRC link If you use Basic PAYE Tools only to create an EPS Navigation Follow Step 2 above Employers L ABC Ltd 2015 16 _ Deductions Yiewing or amending recoverable amounts Any recoverable amounts you have previously entered will be shown in a table below You can view or change the details for any you have already submitted or de
11. gt B Submission Submission status Your submissions are now being submitted to the Government Gateway This page will automatically refresh with the submission status displayed in the table below Once the submissions are complete the page will automatically navigate to the submission results page Submission type Submission status Submission status message Employer Payment Summary Submitting Initialising submission You should then receive the following submission success message Basic PAYE Tools RTI ef Back Forward fsubmission status Submission status P CJ HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings 1 Authentication gt ED Submission Submission results ES amp summary showing the status of each submission is shown below Please note If any submission has a status of Unsubmitted or Failed you must click the View errors link in the Actions column of the table below to see why the submission failed You should then take the appropriate action before attempting to send your data again If any submission has a status of Success this means it has been accepted by HMRC and you do not need to contact us for confirmation The Correlation ID is a receipt which confirms that your submission has been received by the Government Gateway and passed to HMRC it does not mean that the submission has been accepted by HMRC i e a su
12. link from the menu e select Next to continue through the screens until you return to the Employee details screen e select the Outstanding submissions link from the menu e select the Send all outstanding submissions link from the menu e move through the following screens until you have sent the NVR to HMRC Please note When you send HMRC a request via the Basic PAYE Tools you will receive a reply which you can view through PAYE Online The reply will tell you if the National Insurance number is right or not or will provide a National Insurance number if you haven t got one For help on using PAYE Online please see the guidance on the HMRC website Using HMRC s Online Service PAYE for employers Updated 22nd July 2015 41 Using the Basic PAYE Tools Back up your data The security of the data held in the Basic PAYE Tools is your responsibility HMRC does not have a copy of your data so if the data is lost or destroyed or your computer crashes or is stolen HMRC will not be able to help you We recommend that you back up the data after each pay period and keep it separate from the computer You can back up data and save it onto any removable storage media such as a USB memory stick From the Home page select the Back up your data link from the menu Basic PAYE Tools RTI 0 Basic PAYE Tools Home page AN HM Revenue COP Employer Please sel
13. n Add mistimed employee payment SS FPO SS Pew wr Za Number of parts in this payment 1 gt Payment part 1 Due date ry o eg dd n msyyyy C Tick this checkbox if you are recovering taxable pay from the ployee Pay amount for Income Tax lurposes E ee this checkbox if f you are recovering pay subject to NICs from the employee Pay amount for NICs furposes E if different to pay amount for Income Tax purposes PAYE details for this payment Tax code Is this tax code being operated on a O Yes ONO week 1 month 1 basis Pay frequency Please select gt NI letter in use Please select l S Version 14 1 14132 159 Released 12 05 2014 12 28 Date and time 05 08 2014 14 37 VCO _ SSSSSSSSS______ _ _ _ _ _ _ _ _ _ a________aaaaaa_____ _ ____ __ lll At the bottom of the page there is an option to explain if a submission is late the reason why If your submission Is late it is your opportunity to explain the reason to HMRC It will be considered before penalties are charged to your account if appropriate Select Next to move to the next screen Basic PAYE Tools RTI Back Forward femployer 1 2015 employees 1 payments mistimed add Print pa Add mistimed employee payment Pay irequerivy Please SBIELL al l NI letter in use Please select Statutory payments gt Employee pension contributions Pay de
14. payments Employee payments HM Revenue amp Customs Menu gt 4dd employee payment gt Add mistimed employee payment gt Employee pay and deductions record gt Employee year to date summary gt Earlier Year Update gt Outstanding submissions 4 gt Statutory Sick Pay record SSP2 gt Manage employees Navigation Employers L ABC Ltd 2015 16 L Employees L Mr John Taylor L Payments Basic PAYE Tools Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Employee Mr John Taylor change employee Employee payments To add a payment for this employee follow the Add employee payment link Payments that have been added will be displayed in a table below You can view or change payment details by following the appropriate link in the Actions column of the table If a payment has not yet been submitted you can remove it by following the Delete link The Export to CS link saves the data for the latest payment to a spreadsheet which can be used to complete a payslip for your employee You also need to calculate and include any contribution you make into a pension scheme in this period You need to do this before adding a payment into Basic PAYE Tools to ensure the tax calculations are correct For more information on automatic enrolment into a pension scheme go to www tpor gov
15. sef SEleS gt Help Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 12 15 Select your employer by clicking on the name here it is ABC Ltd Updated 22nd July 2015 5 Using the Basic PAYE Tools Employer details Updated 22nd July 2015 This takes you to the Employer details screen shown below and the name of the screen is shown in the white tab at the top Basic PAYE Tools RTI Forward femployer 1 Employer details HM Revenue amp Customs Basic PAYE Tools Home Calculators Cymraeg Help Settings da Employer Tax year ABC Ltd change employer 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Employer details gt Manage employees The employer s details are shown below If you want to change the details or delete this employer please follow the relevant link gt Calculate amount due to HMRC gt Employer Payment Summary and recoverable amounts Further actions are available by following the links in the left hand menu gt Periods with no payments to Employer name ABC Ltd employees gt Final submission for tax year Employer PAYE Reference 123 4456 gt P60 forms Accounts Office Reference 123PA12345678 gt View outstanding submissions 2 Exempt from employer Class 1 National No gt View on hold submissions 0 Insurance contributions b Vi ful submissi ae
16. staff if needed HMRC will ask for them Failure to send payroll information to HM Revenue amp Customs on time is likely to result in financial penalties Please click the Next button to continue Submission type Submission status Submission ID details Full Payment Submission Success Correlation ID BG677987897894759 View IRmark J37 TDUEL4 6XFLIHK3 6PFIA3CVWSLEJIIM I lt Version 15 0 15048 300 Date and time 06 04 2015 14 30 5 Add a mistimed employee payment From the Employer details screen select Manage employees from the top left of the screen This takes you to the Manage employees screen shown below The table in the centre of the screen lists all of your current employees Click on the employee name Mr John Taylor Basic PAYE Tools RTI Forward femployer 1 2015 employees Manage employees HM Revenue Basic PAYE Tools Home Calculators Cymraeg Help Settings amp Customs Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Manage employees gt Add an employee gt Outstanding submissions 2 The details of your employees and their last submission if applicable are shown below You can view and change the details for an employee by following the link in the Name column You can also add payment details for an employee and if applicable update earlier year information by following the relevant
17. tax month The requirement to report payroll data each on or before each payday does not change how often you need to pay the deductions to HMRC The Employer payment record takes information from each employee s pay details and shows how much you need to pay HMRC each month At the start of the tax year the Employer Payment Record is blank You must complete it for each tax month It does not matter if you were not e using Basic PAYE Tools at the beginning of the tax year e sending payroll information in real time at the start of the tax year e anemployer at the start of the tax year You must still complete it for each tax month This will ensure that the Employer Payment Record shows the correct amount and HMRC have the same figures You must create an entry for every tax month even if there is no pay during that period So for an employer with no employees being paid until month 3 of the tax year you must create NIL entries for Months 1 and 2 first Updated 22nd July 2015 27 Using the Basic PAYE Tools 1 At the end of the tax month Tax month 1 covers the period from 6 April to 5 May After you have paid the last staff wages for tax month 1 but before 19 May you need to follow the following steps 2 Calculate Recoverable Amounts for the tax month What are Recoverable Amounts You may be able to reduce the amount payable to HMRC in respect of e Statutory Maternity Pay SMP recovered and there may be compen
18. the left is the Employer list This list includes a link showing the name of your employer Basic PAYE Tools RTI Dex Basic PAYE Tools Home page HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer Basic PAYE Tools Home page Please select an employer from the list Welcome to your Basic PAYE Tools gt ABC Ltd 123 4456 Before you can use Basic PAYE Tools you must first add an employer by following the link below If you have already set up an employer please follow the relevant link in the Employer list on the left Otherwise to add an employer please follow the link below Menu Add an employer gt Add an employer Notifications will appear below throughout the tax year to help you deal with your payroll gt Back up your data Once you have added an employer you can also back up or restore your data by selecting the relevant gt Restore your data link in the left hand menu You can find further details and guidance in the Useful information section below Navigation Notifications Useful information Employers gt Last day for sending your final Full gt What s changed for 2015 16 Payment Submission FPS and Final gt The law on workplace pensions Submission for tax year questions Feedback Y aq f gt Claim the new Employment Allowance gt POX Tax codes to use from 6 April pU Guid gt Provide your feedback
19. to HMRC gt Employer Payment Summary and recoverable amounts Further actions are available by following the links in the left hand menu gt Periods with no payments to S Employer name ABC Ltd employee gt Final submission for tax year gt P60 forms gt View outstanding submissions 5 Employer PAYE Reference 123 4456 Accounts Office Reference 123P412345678 Exempt from employer Class 1 National No gt View on hold submissions 0 Insurance contributions gt View successful submissions i i aes Eligible for employment allowance for 2014 15 Yes gt View failed submissions gt View expired submissions Eligible for employment allowance for 2015 16 Yes gt PAYE scheme ceased gt Record of funding gt Employer forms Navigation Employers L ABC Ltd 2014 15 Version 15 0 15048 300 Change employer details gt Delete employer gt v Date and time 06 04 2015 12 56 Updated 22nd July 2015 39 Using the Basic PAYE Tools Select employee from the list and select open Basic PAYE Tools RTI P60 End of Year Certificate s femployer 1 2015 p60 HM Revenue amp Customs Basic PAYE Tools Cymraeg Help Home Calculators Settings Employer ABC Ltd change employer Tax year 2014 15 2015 16 2014 15 2013 14 2012 13 Navigation P60 End of Year Certificate s Employers You must give a P60 End of Year Certificate to ev
20. uk employers Further help including an example of when it is appropriate to add a mistimed payment is available by clicking the help icon located to the right of the screen title at the top of the page Date of payment Pay for tax purposes Submission status 30 04 2015 1600 00 Success View 30 05 2015 1700 00 Success View Actions Change Change 4dd employee payment gt 4dd mistimed employee payment gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Updated 22nd July 2015 Date and time 06 04 2015 16 33 24 Using the Basic PAYE Tools The Type of change screen now appears There are 3 options shown and you need to select the first option Basic PAYE Tools RTI femployer 1 2015 employees 1 payments mistimed add Employee Payments A HM Revenue amp Customs ABC Ltd 2015 16 Forward Basic PAYE Tools Home Calculators Cymraeg Help Settings Employer Tax year Employee Mr John Taylor Change employee payment details Type of change To ensure that your change is reported correctly please select the relevant option below to confirm the type of change you are making Click the Next button to continue or click Cancel to go back to the Employee payments menu indicates required information Please select one of the following options In
21. with no payments to employees gt Final submission for tax year gt P60 forms gt View on hold submissions 0 gt View successful submissions gt View failed submissions gt View expired submissions gt PAYE scheme ceased gt Record of funding gt Employer forms Navigation Employers L ABC Ltd 2015 16 gt Employer Payment Summary and gt View outstanding submissions 4 Basic PAYE Tools Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Employer details The employer s details are shown below If you want to change the details or delete this employer please follow the relevant link Further actions are available by following the links in the left hand menu Employer name ABC Ltd Employer PAYE Reference 123 4456 Accounts Office Reference 123P412345678 Exempt from employer Class 1 National No Insurance contributions Eligible for employment allowance for 2014 15 Yes Eligible for employment allowance for 2015 16 Yes Change employer details gt Delete employer gt v Version 15 0 15048 300 Date and time 06 04 2015 16 14 select the employee whose pay you want to amend correct Select Employee payments link from the menu From the table in the centre select change for the payment you want to revise Basic PAYE Tools RTI Forward femployer 1 2015 employees 1
22. 15 0 15048 300 Updated 22nd July 2015 Basic PAYE Tools Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Manage employees The details of your employees and their last submission if applicable are shown below You can view and change the details for an employee by following the link in the Name column You can also add payment details for an employee and if applicable update earlier year information by following the relevant link in the Actions column If you cannot enter pay details for an employee follow the Outstanding submissions link in the left hand menu to view and submit the outstanding Full Payment Submission FPS before returning to this section Please note You must enter pay details for all employees included in the next payroll run before you submit the FPS details to HMRC Current employees Name National Insurance Last payment b date Submission Actions Status 4dd employee payment number Mr John Taylor AB123456B Add an employee gt Crown Copyright Terms amp conditions Privacy policy Accessibility Date and time 06 04 2015 12 25 Using the Basic PAYE Tools This takes you to the Employee details screen shown below The Menu on the left contains a number of links to tasks you may need to carry out and these are described below Basic PAYE
23. 5 2015 200 00 Unsubmitted View Change Delete Add a recoverable amount gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 12 15 T On the Calculate amount due to HMRC screen the table in the centre of the screen shows all of the tax months Select Calculate in the row for tax Month 1 Basic PAYE Tools RTI Forward femployer 1 2015 payments Calculate amount due to HMRC HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Calculate amount due to HMRC gt Manage employees How to create an Employer Payment Record and calculate the amount due to HMRC To create an employer payment record and calculate any payments due to HMRC for each tax period follow the Calculate link for the relevant tax period in the table below This will also enable you to include any deductions you made from subcontractors in the construction industry in the period gt View Employer Payment Record gt Employer Payment Summary and recoverable amounts Basic PAYE Tools will automatically calculate the amount due to HMRC You can then view the details for the period by selecting View from the table below Alternatively you can follow the View Employer gt Outstan
24. 5 employees 1 payments Basic PAYE Tools Home Calculators Cymraeg Help Settings Menu Employee payments gt Add employee payment To add a payment for this employee follow the 4dd employee payment link gt Add mistimed employee payment gt Employee pay and deductions record gt Employee year to date summary gt Earlier Year Update gt Outstanding submissions 1 gt Statutory Sick Pay record SSP2 gt Manage employees Navigation Employers L ABC Ltd 2015 16 L Employees L Mr John Taylor L Payments Payments that have been added will be displayed in a table below You can view or change payment details by following the appropriate link in the Actions column of the table If a payment has not yet been submitted you can remove it by following the Delete link The Export to CS link saves the data for the latest payment to a spreadsheet which can be used to complete a payslip for your employee You also need to calculate and include any contribution you make into a pension scheme in this period You need to do this before adding a payment into Basic PAYE Tools to ensure the tax calculations are correct For more information on automatic enrolment into a pension scheme go to www tpr gov uk employers Further help including an example of when it is appropriate to add a mistimed payment is available by clicking the help icon located to the right of the scr
25. CS link saves the data for the You also need to calculate and include any contribution you make into a pension scheme in this period You need to do this before adding a payment into Basic PAYE Tools to ensure the tax calculations are correct For more information on automatic enrolment into a pension scheme go to www tpr gov uk employers Further help including an example of when it is appropriate to add a mistimed payment is available by clicking the help icon located to the right of the screen title at the top of the page Navigation Employers L ABC Ltd 2015 16 L Employees L Mr John Taylor L Payments Crown Copyright Terms amp conditions Privacy policy Accessibility Add employee payment gt Add mistimed employee payment gt Version 15 0 15048 300 Updated 22nd July 2015 Date and time 06 04 2015 12 47 12 Using the Basic PAYE Tools To enter an employee s pay select the Add employee payment link from the menu Read the guidance at the top of the screen and enter the pay details Select Next to move to the next screen Basic PAYE Tools RTI jf jx Forward femployer 1 2015femployees 1 payments add Add employee payment HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd Tax year 2015 16 Employee Mr John Taylor Add employee payment To calculate Income Tax National Insurance
26. MRC or where an incorrect NICs letter pay frequency or student loan position was reported Please note If you select this option you will return to the Employee payments screen where you should follow the Change link for the appropriate payment I need to tell you about a mistimed payment this could be where the employee was entitled to receive any part of the payment on a date before or after the date they will be paid The options above don t apply or I have made a mistake but have not yet submitted the payment details to HMRC Please note If you select this option you will return to the Employee payments screen where you can follow the Delete link to remove any unsubmitted payment details that contain errors lt Version 15 0 15048 300 Date and time 06 04 2015 15 13 SSS SSS SSS SSS SSS Read the guidance at the top of the screen in particular the examples shown in the and enter the payment date Select the number of payment parts from the drop down menu The meaning of payment parts is explained in the screen level help Basic PAYE Tools RTI Forward femployer 1 2015 employees 1 payments mistimed add Add mistimed employee payment D HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd Tax year 2015 16 Employee Mr John Taylor Add mistimed employee payment 4 mistimed payment is w
27. Summary and recoverable amounts link from the menu Basic PAYE Tools RTI Forward femployer 1 Employer details HM Revenue Basic PAYE Tools tiit amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Employer details gt Manage employees The employer s details are shown below If you want to change the details or delete this employer please follow the relevant link gt Calculate amount due to HMRC Further actions are available by following the links in the left hand menu gt Employer Payment Summary and recoverable amounts gt Periods with no payments to Employer name ABC Ltd employees gt Final submission for tax year gt P60 forms Accounts Office Reference 123PA12345678 Employer PAYE Reference 123 4456 gt View outstanding submissions 4 Exempt from employer Class 1 National No gt View on hold submissions 0 Insurance contributions gt View successful submissions gt View failed submissions gt View expired submissions Eligible for employment allowance for 2015 16 Yes Eligible for employment allowance for 2014 15 Yes gt PAYE scheme ceased Change employer details gt gt Record of funding Delete employer gt gt Employer forms Navigation Employers L ABC Ltd 2015 16 v Version 15 0 15048 300 Date and time 06 04 2015 12 11
28. Tools RTI Forward jemployer 1 2015 employees 1 Employee details HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Employee Mr John Taylor change employee MI enu Employee details gt Employee payments The employee s details are shown below If you want to change the details or delete this employee gt Statutory Sick Pay record SSP2 please follow the relevant link gt Employee year to date summary Further actions are available by following the links in the left hand menu gt Tax code change Please note You must never alter an employee s tax code unless you are notified to do so by HM gt Earlier Year Update Revenue amp Customs gt Personal details gt Employment details gt PAYE details gt National Insurance Number Verification Request NVR gt Leaver summary gt Employee submission history gt Employee forms gt Starter details gt Director details gt Partner details for Additional Statutory Paternity Pay Shared Parental Pay gt Manage employees Navigation Employers Tax code change gt L ABC Ltd 2015 16 Change employee details gt L Employees Delete employee gt L Mr John Taylor v version 15 0 15048 300 Date and time 06 04 2015 12 26 Under the Menu you can select e Employee payments add change o
29. Tools These canjinclude amounts such as a refund of business travel costs deductions for attachment of earnings union subscriptions or repaymentjof a season ticket loan Payment details Payment date 30 04 2015 Tax period number 1 Nationa Insurance period number 1 vw version 15 0 15048 300 Date and time 06 04 2015 14 04 Select the red cross X highlighted by the circle above to close the Details of employee payment screen 3 If you are making a payment to another employee e select Employees from the Navigation menu on the left of the screen e select the employee you will pay from the current employee list e follow the steps above for making payments to any remaining employees Updated 22nd July 2015 15 Using the Basic PAYE Tools 4 Send the payroll information to HMRC Once the last employee has been paid you are now ready to send your pay details to HMRC for this pay period You must send this information to HMRC on or before the day you pay your employees Click on the Outstanding submissions link from the menu You will see all the employees that you are paying in this pay period Basic PAYE Tools RTI f fe x Forward femployer 1 2015 submissions Outstanding submission details Tax year Menu Navigation Employers HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd chan
30. Using the Basic PAYE Tools HM Revenue amp Customs Basic PAYE Tools User Guide All users Using Basic PAYE Tools Includes how to correct submissions in the current tax year You can use this guide from 6 April 2015 Basic PAYE 1001S Home page D HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer Basic PAYE Tools Home page Please select an employer from the list Welcome to your Basic PAYE Tools Before you can use Basic PAYE Tools you must first add an employer by following the link below If you have already set up an employer please follow the relevant link in the Employer list on the left Otherwise to add an employer please follow the link below Add an employer gt Notifications will appear below throughout the tax year to help you deal with your payroll Menu Once you have added an employer you can also back up or restore your data by selecting the relevant link in the left hand menu You can find further details and guidance in the Useful information section below gt Add an employer gt Back up your data gt Restore your data Notifications Useful information gt What s changed for 2015 16 gt The law on workplace pensions gt Are you using the latest version of the Basic PAYE Tools Navigation g gt Claim the new Employment Allowance Employers gt User Guide gt Help Feedback gt Provide
31. You can view or change payment details by following the appropriate link in the Actions column of the table If a payment has not yet been gt Employee pay and deductions record gt Employee year to date summary gt Earlier Year Update submitted you can remove it by following the Delete link The Export to CS link saves the data for the latest payment to a spreadsheet which can be used to complete a payslip for your employee You also need to calculate and include any contribution you make into a pension scheme in this period You need to do this before adding a payment into Basic PAYE Tools to ensure the tax calculations are gt Outstanding submissions 4 correct gt Statutory Sick Pay record SSP2 gt Manage employees For more information on automatic enrolment into a pension scheme go to www tpr gov uk employers Further help including an example of when itis appropriate to add a mistimed payment is available by clicking the help icon located to the right of the screen title at the top of the page Date of payment Pay for tax purposes Submission status Actions 30 04 2015 1600 00 Success 30 05 2015 1700 00 Success Navigation Employers L ABC Ltd 2015 16 L Employees L Mr John Taylor L Payments 4dd employee payment gt Add mistimed employee payment gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time
32. and time 06 04 2015 17 02 Select the red cross X highlighted by the red box above to close the Details of employee payment screen Amending aspects of an employee s earlier payment does not create an FPS except when it is a correction to the final payment In that instance the system will create a corrected FPS 26 Using the Basic PAYE Tools Calculate how much to pay HMRC each month HMRC expects an employer to pay the full amount of the deductions tax NICs and student loan deductions shown on the FPS for the tax month less any adjustments claimed on the EPS including any Employment Allowance due A tax month is a period that runs from the 6th of 1 calendar month to the Sth of the following calendar month for example 6 February to 5 March Most employers are required to pay HMRC monthly This means the employer must pay HMRC the full amount of the deductions shown on the FPS for example for Month 1 6 April 5 May by the 19th of month 2 that is 19 May or the 22nd if payment is made electronically some employers qualify to pay HMRC quarterly This means the employer must pay HMRC the full amount of the deductions shown on the FPS for example for Months 1 2 and 3 by the 19th of month 4 or the 22nd if payment is made electronically Employers who pay HMRC quarterly are still required to either send an e FPS each time they pay their employees e EPS if no payment made to employees in a whole
33. asic PAYE Tools e name of the employee from the table in the centre of the screen e Statutory Sick Pay record SSP2 link from the Menu on the left of the screen and follow the instructions on screen Additionally you need to keep a separate note of the amounts of statutory payments you pay to employees as you will need this information at the end of the tax month so you can calculate how much of it you can recover There are calculators that will help you too see Calculate how much to pay HMRC each month 2 Add employee payment To enter an employee s pay you need to from the homepage e select the employer from the Employer list Basic PAYE Tools RTI Forward y Basic PAYE Tools Home page HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer N Basic PAYE Tools Home page Please select an employer from the list gt ABC Ltd 123 4456 welcome to your Basic PAYE Tools Before you can use Basic PAYE Tools you must first add an employer by following the link below If you have already set up an employer please follow the relevant link in the Employer list on the left Otherwise to add an employer please follow the link below Menu Add an employer gt gt Add an employer Notifications will appear below throughout the tax year to help you deal with your payroll gt Back up your data gt Restore your data Navigation Empl
34. at will be paid by the employer and employee e which earnings will be used to calculate pension contributions the pensionable earnings for example qualifying earnings basic pay or all pay e when pension contributions are to be paid the due date You should ask your pension provider how much your contributions should be and when you should pay them You can then input this information into the Basic PAYE Tools You will need to know whether contributions should be paid from gross pay commonly known as a net pay arrangement or net pay commonly known as relief at source arrangement Make sure you check this and input the corresponding gross or net pension contributions into the tool At the bottom of the page there is an option to explain if a submission is late the reason why If your submission Is late it is your opportunity to explain the reason to HMRC It will be considered before penalties are charged to your account if appropriate Updated 22nd July 2015 13 Using the Basic PAYE Tools Select Next to move to the next screen Basic PAYE Tools RTI Forward femployer 1 2015 employees 1 paymentsjadd Add employee payment L eg ad mmyy y Aa Pay amount for Income Tax purposes 1600 00 Pay amount for NICs purposes E if different to pay amount for Income Tax purposes gt PAYE details gt Statutory payments gt
35. ay your employees You need to do this every time you pay staff There will be penalties for employers who do not send their information on or before the date staff are paid Paying your employees and calculating the deductions When you enter an employee s pay the Basic PAYE Tools will e work out that employee s tax NICs and student loan deductions e record these details on the Employee pay and deductions record for that employee e hold the amount of these deductions ready to go on the Employer Payment Record so that you know the amount due to HMRC each month Top Tip Don t start entering pay for any of your employees until you have added all your employees to the Basic PAYE Tools 1 Calculate statutory payments lf you need to calculate statutory payments such as Statutory Sick Pay Statutory Maternity Pay or the new Shared Parental Pay you must to do this before entering the pay details To calculate statutory payments select the Calculators link at the top of the screen and this will display the range of calculator tools select the right calculator and work out the amount of the statutory payment then make a note of the amount so that you can enter it on the pay details screen If you are calculating Statutory Sick Pay SSP we recommend that you select the e employer from the Employer list e Manage employees link from the Menu on the left of the screen Updated 22nd July 2015 9 Using the B
36. ccessful submission The IRmark can be used to prove that the submission received by HMRC is the same for is not the same as the one you sent Please do not quote these references to HMRC staff if needed HMRC will ask for them Failure to send payroll information to HM Revenue amp Customs on time is likely to result in financial penalties Please click the Next button to continue Submission type Submission status Submission ID details Actions Employer Payment Summary Success Correlation ID gG67787897894759 View IRmark EVITEIZNYVD2N26531IESS7HAFAXQ6VH Crown Copyright Terms amp conditions Privacy policy Accessibility Version 14 0 14049 95 Released 18 02 2014 14 47 Date and time 06 04 2014 17 38 rea You must repeat all of these steps every tax month after you have paid the last staff wages for that tax month Don t wait until the 19 of the next month What happens if send an EPS after the 19th of the month The EPS will not be taken into account for that period and you will have to pay the full amount due from your FPS When the EPS is received it will be taken into account against the next period Updated 22nd July 2015 35 Using the Basic PAYE Tools Amending or Correcting Recoverable Amounts lf you make a mistake for example in Month 1 you enter the wrong Recoverable Amount you can Change the amount From the home page select the employer from the Employer l
37. creen Note that this has now been updated to show the total amount payable for this tax month as shown below Basic PAYE Tools RTI Dek Back Forward femployer 1 2015 payments Calculate amount due to HMRC HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Calculate amount due to HMRC gt Manage employees How to create an Employer Payment Record and calculate the amount due to HMRC gt View Employer Payment Record gt Employer Payment Summary and recoverable amounts To create an employer payment record and calculate any payments due to HMRC for each tax period follow the Calculate link for the relevant tax period in the table below This will also enable you to include any deductions you made from subcontractors in the construction industry in the period Basic PAYE Tools will automatically calculate the amount due to HMRC You can then view the details for the period by selecting View from the table below Alternatively you can follow the iew Employer gt Outstanding submissions 5 Payment Record link in the left hand Menu to see the Employer Payment Record for the year to date Please note clicking the Delete link will remove the entire calculation for the tax period from the Employer Payment Record Navigation Details of the paymen
38. ding submissions 1 Payment Record link in the left hand Menu to see the Employer Payment Record for the year to date Please note clicking the Delete link will remove the entire calculation for the tax period from the 3 Employer Payment Record Navigation Details of the payments due to HMRC for periods calculated are shown below Employers L ABC Ltd 2015 16 Total payments due to HMRC for each period Actions L Payments 1 06 Apr 05 May Calculate 2 06 May 05 Jun 3 06 Jun 05 Jul 4 06 Jul 05 Aug 5 06 4ug 05 Sep C Calculate payment c dfor period 1 Calculate Calculate 6 06 Sep 05 Oct Calculate 7 06 Oct 05 Nov Calculate 8 06 Nov 05 Dec Calculate 9 06 Dec 05 Jan Calculate 1n M6 lan NS Fehi Calculate w version 15 0 15048 300 Date and time 06 04 2015 12 20 a Updated 22nd July 2015 31 Using the Basic PAYE Tools lf you made any deductions from subcontractors in the construction industry enter that amount otherwise leave the fields blank then select Next The following screen brings together all the amounts you have calculated or entered for this tax month e tax NICs and student loan deductions from employees pay e Recoverable Amounts e NICs Employment Allowance used this period and amount remaining for this tax year e any additional employer payments select Next This takes you back to the Calculate amount due to HMRC s
39. e any deductions you made from subcontractors in the construction industry in the period recoverable amounts gt View Employer Payment Record Basic PAYE Tools will automatically calculate the amount due to HMRC You can then view the details for the period by selecting View from the table below Alternatively you can follow the View Employer Payment Record link in the left hand Menu to see the Employer Payment Record for the year to date gt Outstanding submissions 1 Please note clicking the Delete link will remove the entire calculation for the tax period from the Employer Payment Record Navigation Details of the payments due to HMRC for periods calculated are shown below Employers L ABC Ltd 2015 16 L Payments 1 06 Apr 05 May 271 52 View Change Delete 2 06 May 05 Jun Calculate 3 06 Jun 05 Jul Calculate 4 06 Jul 05 Aug Calculate E 5 06 4ug 05 Sep Calculate 6 06 Sep 05 Oct Calculate 7 06 Oct 05 Nov Calculate 8 06 Nov 05 Dec Calculate 9 06 Dec 05 Jan Calculate 1 MA lan NS Fehi Calculate Version 15 0 15048 3000 Date and time 06 04 2015 12 24 The Employer Payment Record has been populated at Month 1 with the information gathered in the steps above The amount you need to pay is shown in the far right hand column Basic PAYE Tools RTI BEE Back Forward femployer 1 2015 payments paymentrecord Calculate amount d
40. ea vitae 2 Sy ae Eligible for employment allowance for 2014 15 Yes gt View failed submissions gt View expired submissions Eligible for employment allowance for 2015 16 Yes gt PAYE scheme ceased gt Record of funding Change employer details gt Delete employer gt gt Employer forms Navigation Employers L ABC Ltd 2015 16 ea version 15 0 15048 300 Date and time 06 04 2015 12 24 The Employer name is shown below the HMRC logo The Tax year is also shown Note that this needs to show the tax year for which you are carrying out tasks such as paying staff The Menu on the left contains a number of links to tasks you may need to carry out and these are described below Under the Menu you can select e Manage employees manage employees is explained below under the heading Employee details e Calculate amount due to HMRC calculate amount due to HMRC e Employer Payment Summary and recoverable amounts add change or view recoverable amounts e Periods with no payments to employees add or view tax months where you have paid or will pay none of your employees e Final submission for tax year add or view the information needed on the final submission for the tax year e P60 forms form P60 end of year certificates will be held here at the end of the relevant tax year e View outstanding submissions send outstanding submissions the number o
41. ear to date summary gt Tax code change gt Earlier Year Update gt National Insurance Number Verification Request NVR gt Leaver summary gt Employee submission history gt Employee forms gt Manage employees Navigation Forward femployer 1 2015femployees 1 Basic PAYE Tools Home Calculators Cymraeg Help Settings ABC Ltd change employer 2015 16 2015 16 2014 15 2013 14 2012 13 Employee details The employee s details are shown below If you want to change the details or delete this employee Ory Dick Pay recorra please follow the relevant link Further actions are available by following the links in the left hand menu Please note You must never alter an employee s tax code unless you are notified to do so by HM Revenue amp Customs gt Personal details gt Employment details gt PAYE details gt Starter details gt Director details gt Partner details for Additional Statutory Paternity Pay Shared Parental Pay Employers L ABC Ltd 2015 16 L Employees Tax code change gt Change employee details gt Delete employee gt L Mr John Taylor v Version 15 0 15048 300 Date and time 06 04 2015 12 45 There are 2 options at the top of the menu on the left hand side of the screen 1 2 Add employee payment select this option to enter and calculate deductions on an employee s pay Add mistimed employee payment select
42. ect an employer from the list gt ABC Ltd 123 456 Menu gt Add an employer gt Back up your data gt Restore your data Navigation Employers Feedback gt Provide your feedback Basic PAYE Tools Cymraeg Help Settings Home Calculators Basic PAYE Tools Home page welcome to your Basic PAYE Tools Before you can use Basic PAYE Tools you must first add an employer by following the link below If you have already set up an employer please follow the relevant link in the Employer list on the left Otherwise to add an employer please follow the link below 4dd an employer gt Notifications will appear below throughout the tax year to help you deal with your payroll you have Sta pee an eee you can also back up or restore your data by selecting the relevant lir ak in the left hand m You can find further details and guidance in the Useful information section below Notifications Useful information gt Last day for sendi ing your r final Full Payment Submission FPS and nal Submission for tax year questio gt What s changed for 2015 16 gt The law on workplace pensions gt Claim the new Employment Allowance gt User Guide gt Help gt POX Tax codes to use from 6 ree ril Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 12 59 The default storage location is
43. eed to correct an earlier pay period this could be where you have paid your employee the correct amount but reported an incorrect amount to HMRC or where an incorrect NICs letter pay frequency or student loan position was reported Ineedto tell you about a mistimed payment this could be where the employee was entitled to receive any part of the payment on a date before or after the date they will be paid The options above don t apply or I have made a mistake but have not yet submitted the payment details to HMRC Version 15 0 15048 300 Date and time 06 04 2015 15 13 Select Next to move to the next screen Read the guidance at the top of the screen and enter the amended details Select Next to move to the next screen The following screen displays the amounts you have entered so that you can check them If they are correct select Next to save the pay details and calculate the tax NICs and student loan deductions This takes you back to the Employee payments screen which has now been updated to reflect the payment that you have just entered Identify the date of the payment you changed Select View from the centre of the screen as shown below Basic PAYE Tools RTI Forward Employee payments A HM Revenue amp Customs Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Employee Mr John Taylor change employee femployer 1 201
44. een title at the top of the page Date of payment Pay for tax purposes Submission status Actions 30 04 2015 1700 00 Success 30 05 2015 1700 00 Success 4dd employee payment gt 4dd mistimed employee payment gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 16 33 Updated 22nd July 2015 25 Using the Basic PAYE Tools Updated 22nd July 2015 This will display the Details of employee payment some of the details on this screen will need to be shown on your employee s payslip Basic PAYE Tools does not produce payslips so you will need to copy the amounts Basic PAYE Tools RTI Back Forward femployer 1 2015 employees 1 payments 1 summary m P Employee payments Details of employee payme A Payrolled benefits in kind Payrolled benefits in kind subject to PAYE tax 0 00 Benefits in kind subject to Class 1 Natibnal Insurance contributions 0 00 Employee pension contributions Pension contributions paid ulhder net pay arrangement 0 00 Pension contributions paid not ufder net pay arrangement 0 00 Totals for tax and National Insurance Total pay for Income Tax 1600 00 Total pay for National 1600 00 Insurance Total deductions i Tofal Income Tax deduction 143 00 Total Natidnal Insurance deduction 111 36 Student loan deduction 0 00 vw Version 15 0 15048 300 Date
45. ernment Gateway User ID and Password Basic PAYE Tools RTI e x Back Forward submission authenticate 4 2B5 2B6 Submission authentication HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings G Authentication 2 Submission Submission authentication N The initial validation checks have been successful To enable HM Revenue amp Customs to authenticate your online submission please complete the fields below with your details then click the Next button to continue indicates required information User ID Password Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 14 19 The next screen indicates that the message is in the process of being sent to the Government Gateway Basic PAYE Tools RTI BEIE Back Forward jsubmission status Submission status HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings E Authentication amp Submission Submission status Your submissions are now being submitted to the Government Gateway This page will automatically refresh with the submission status displayed in the table below Once the submissions are complete the page will automatically navigate to the submission results page Submission type Submission status Submission status message Full Payme
46. ery employee who was in your employment on the 5 L ABC Ltd 2014 15 April when the tax year ends You must give them that P60 on or before the 31 May L P60 forms All the employees who need to be given a P60 are listed below To view a P60 click the Open link in the Actions column of the table below You can then print the form to give to your employee and also save a copy for your records Employee name Employee National Insurance number Mr John Taylor 4B123456B Open Mr Michael Smith AB6543214 Open Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 12 58 The P60 can then be viewed printed or saved and emailed to your employee Updated 22nd July 2015 40 Using the Basic PAYE Tools National Insurance Number NINO Verification Request NVR A NINO Verification Request NVR allows employers to validate or obtain a National Insurance number for a new employee If you haven t already added this new employee to the Basic PAYE Tools you must do this now You cannot send an NVR until 2 weeks after sending your first FPS From the Home page e select the employer from the Employer list e select the Manage employees link from the menu e select the employee you want to send an NVR for from the current employee list e select the National Insurance Number NINO Verification Request NVR
47. f outstanding submissions is shown in the brackets Using the Basic PAYE Tools e View on hold submissions submissions that have been sent but a success or fail message has not yet been received from HMRC View successful submissions view successful submissions View failed submissions view failed submissions e View expired submissions submissions that have been sent but a success or fail message could not be obtained from HMRC PAYE scheme ceased add or view the date this PAYE scheme ceased e Record of funding add or view any funding received from HMRC e Employer forms forms that an employer may need to complete e You can also change employer details by selecting Change employer details from bottom right of the screen Employee details From the Employer details screen select Manage employees from the top left of the screen This takes you to the Manage employees screen shown below The Menu on the left contains links to tasks you may need to carry out The table in the centre of the screen lists all of your current employees Click on the employee name Mr John Taylor Basic PAYE Tools RTI Forward femployer 1 2015 employees Manage employees HM Revenue eat amp Customs Menu gt Add an employee gt Outstanding submissions 2 Navigation Employers L ABC Ltd 2015 16 L Employees Version
48. ge employer gt Send all outstanding submissions gt View on hold submissions 0 gt View successful submissions gt View failed submissions gt View expired submissions L ABC Ltd 2015 16 L Submissions FPS 2 2015 16 2015 16 2014 15 2013 14 2012 13 Outstanding submission details Any submissions that have not yet been sent to HM Revenue amp Customs HMRC are shown below grouped by the type of submission Please note HMRC strongly recommends that you submit all your outstanding data together by following the Send all outstanding submissions link in the left hand menu or at the bottom of the scr To view or submit the data select the type of submission then follow the relevant link in the Actions column If you have made a mistake and need to change any of the data before you submit it you should delete it then re enter the correct information Further help on how to do this is available by clicking the help icon at the top right of the page To view your successful or failed submissions please follow the relevant link in the left hand menu Mr John Taylor 06 04 2015 14 02 17 View Submit Mr Michael Smith 06 04 2015 14 08 53 View Submit Send all outstanding submissions gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 14 12 These submissions are called Full Payment Submissions FPS
49. he Outstanding submissions link from the menu You will see there is an EPS to be sent Select the Send all outstanding submissions link from the menu Basic PAYE Tools RTI efx Forward femployer 1 2015 submissions Outstanding submission details HM Revenue Basic PAYE Tools ustoms Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu N gt Send all outstanding submissions gt View on hold submissions 0 Outstanding submission details Any submissions that have not yet been sent to HM Revenue amp Customs HMRC are shown below grouped by the type of submission Please note HMRC strongly recommends that you submit all your outstanding data together by gt View successful submissions following the Send all outstanding submissions link in the left hand menu or at the bottom of the gt View failed submissions screen gt View expired submissions To view or submit the data select the type of submission then follow the relevant link in the Actions column If you have made a mistake and need to change any of the data before you submit it you should Navigation delete it then re enter the correct information Further help on how to do this is available by clicking the help icon at the top right of the page Employers L ABC Ltd 2015 16 L Submissions To view your successful or failed
50. here the employee was entitled to receive any part of a payment on a date before or after the date they will be paid To calculate Income Tax National Insurance contributions NICs and any other deductions on a mistimed payment you need to identify the number of parts in the payment and the due date for each part These must be entered separately in the Payment part fields below An example of how to report the payments is available by clicking the help icon located to the right of the screen title at the top of the page Please enter all relevant pay details for this employee then click the Next button to continue Please note Values should be entered in pounds sterling including pence indicates required information Payment date 30 06 2015 H eg dd mmiyyyy Do student loan deductions apply to this Yes No employee Payment parts Number of parts in this payment Please select Please select Pay details 7v version 15 0 15048 300 Date and time 06 04 2015 15 16 eee Updated 22nd July 2015 21 Using the Basic PAYE Tools Enter the details of the payment Only select the tick boxes when you are getting money back from your employee for example an overpayment of wages overtime If so tick both boxes amp Basic PAYE Tools RTI Forward femployer 1 2014 employees 1 payments mistimed add
51. ier Year Update EYU will never be shown on the employer payment record Please note Additionally there can be short term differences between the liability shown here and that shown on the HMRC Business Tax Dashboard as HMRC does not update the Daghboard every day Income Tax Net Student Gross Gross Employment Employment Employer Statutory NICs inc Income loan employee employer allowance allowance NICs Maternity compensation subcontractor Tax deductions National National used remaining remaining Pay on SMP deductions Insurance Insurance after SMP Contributions Contributions employment recovered NICs NICs allowance used T 272 80 272 80 0 00 198 72 227 42 227 42 1772 58 0 00 200 00 0 00 L Grand 272 80 272 80 0 00 198 72 227 42 227 42 1772 58 0 00 200 00 0 00 total Pes lt gt Version 15 0 15048 300 Date and time 06 04 2015 12 32 Select the red cross X to close the Employer Payment Record Updated 22nd July 2015 33 Using the Basic PAYE Tools 6 Send the EPS Updated 22nd July 2015 lf an EPS was created during Step 3 it is important that you send it without delay Until you send the EPS you will not have claimed any relief for the recoverable amounts so HMRC will expect you to pay the full amount of the deductions tax NICs and student loan deductions shown on the FPS This EPS must be sent to HMRC by 19th of the month after the end of the tax month Select t
52. ind it Updated 22nd July 2015 38 Using the Basic PAYE Tools Mistake When What to do Wrong payments or By 19 send an additional FPS with corrected year to date figures and deductions April enter 0 in Pay in this period Wrong payments or After 19 Send an EYU showing the difference between the amounts deductions April on the wrong FPS and the correct year to date amounts don t give the year to date amounts Wrong payment date By 5 April Send an additional FPS with the correct payment date put 0 in Pay in this period and give the year to date figures P60 End of year certificate By the 31S May each year you need to give each employee who was still employed by you on the 5t April a P60 for the tax year that has passed Please ensure that you are using the latest version of Basic PAYE Tools To do this change the tax year at the top of the page to 2014 15 and select P60 forms from the menu Basic PAYE Tools RTI Forward femployer 1 Employer details A HM Revenue cn amp Customs Basic PAYE Tools Home Calculators Cymraeg Help Settings Employer ABC Ltd fhange employer Tax year 2014 15 pois ie 2014 15 2013 14 2012 13 Menu Employer details gt Manage employees The employer s details are shown below If you want to change the details or delete this employer please follow the relevant link gt Calculate amount due
53. issions 2 The details of your employees and their last submission if applicable are shown below You can view and change the details for an employee by following the link in the Name column You can also add payment details for an employee and if applicable update earlier year information by following the relevant link in the Actions column sekizi If you cannot enter pay details for an employee follow the Outstanding submissions link in the left hand Employers menu to view and submit the outstanding Full Payment Submission FPS before returning to this section L ABC Ltd 2015 16 L Employees Please note You must enter pay details for all employees included in the next payroll run before you submit the FPS details to HMRC Current employees Mr Michael Smith National Insurance Last payment Submission Actions number date Status Add employee payment Add employee payment Mr John Taylor 4B123456B Add an employee gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 12 42 Updated 22nd July 2015 11 Using the Basic PAYE Tools Select the Employee payments link from the menu Basic PAYE Tools RTI n Employee details A HM Revenue amp Customs Employer Tax year Employee Mr John Taylor change employee Menu D gt Employee payments a U LJ L gt Employee y
54. ist select the Employer Payment Summary and recoverable amounts link from the menu from the table in the centre of the screen select Change for the tax month where you made a mistake amend the amounts and select Next to move to the next screen this takes you back to the Employer Payment Summary and recoverable amounts screen which has now been updated to reflect the recoverable amounts that you have just entered select the Outstanding submissions link from the menu select the Send all outstanding submissions link from the menu move through the following screens until you have sent the EPS to HMRC The Employer Payment Record will be updated automatically Updated 22nd July 2015 36 Using the Basic PAYE Tools Tell HMRC that you did not pay any staff wages in a whole tax month You are required to send an FPS every time you pay your employees lf you do not pay any employees during a whole tax month from 6th of a calendar month to the 5th of the following month HMRC won t know that so HMRC will still be expecting you to send an FPS lf HMRC does not receive an FPS covering any part of a whole tax month you may be sent a demand for a Specified Amount as HMRC can specify the amount it estimates you owe based on previous paymenits returns To avoid this you need to Add a period with no payments to employees then send an Employer Payment Summary EPS This replaces the nil payslip
55. lete any yet to be submitted by following the relevant link in the Actions column There are currently no recoverable amounts shown Add a recoverable amount gt Crown Copyright Terms amp conditions Privacy policy Accessibility version 15 0 15048 300 Date and time 06 04 2015 12 12 peee E A Updated 22nd July 2015 29 Using the Basic PAYE Tools Enter the Recovery date This should be the last day in Tax Month 1 when wages were paid Basic PAYE Tools RTI Forward femployer 1 2015 deductions add 4dd a recoverable amount HM Revenue Basic PAYE Tools Home Calculators Cymraeg Help Settings amp Customs Employer ABC Ltd Tax year 2015 16 Add a recoverable amount After you have paid the last employee wages for the tax month you need to calculate the recoverable amounts for that tax month Enter the Recovery date as the last day in the tax month on which wages were paid Enter the amounts that can be recovered in the relevant fields below Values should be entered in pounds sterling including pence then click the Next button to continue Please note it is important that this information is sent to HMRC no later than 2 weeks after the end of the tax month that is by the 19th indicates required information Recovery date and tax period Recovery date Fy Amounts recovered for statutory payments Total of Statut
56. link in the Actions column Navigation If you cannot enter pay details for an employee follow the Outstanding submissions link in the left hand menu to view and submit the outstanding Full Payment Submission FPS before returning to this section Please note You must enter pay details for all employees included in the next payroll run before you submit the FPS details to HMRC Employers L ABC Ltd 2015 16 L Employees Current employees Name National Insurance Last payment Submission Actions number date Status Mr John Taylor AB123456B 4dd employee payment 4dd an employee gt Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 12 25 Updated 22nd July 2015 19 Using the Basic PAYE Tools This takes you to the Employee details screen shown below Before you make a mistimed payment you will need to make a note of the following information for your employee from the details in the sections highlighted below e lax code e Pay frequency e NI letter Then select the Employee payments from the left hand menu Basic PAYE Tools RTI Forward femployer 1 2015 employees 1 Employee details HM Revenue Basic PAYE Tools as amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Emp
57. loyee Mr John Taylor change employee Employee details gt Employee payments The employee s details are shown below If you want to change the details or delete this employee atutory Sick Pay re F a please follow the relevant link gt Employee year to date summary Further actions are available by following the links in the left hand menu gt Tax code change Please note You must never alter an employee s tax code unless you are notified to do so by HM gt Earlier Year Update Revenue amp Customs gt National Insurance Number Verification Request NVR gt Personal details decked SUMAN gt Employment details gt Employee submission history gt PAYE details gt Employee forms gt Starter details gt Manage employees gt Director details gt Partner details for Additional Statutory Paternity Pay Shared Parental Pay Navigation Tax code change gt Change employee details gt Delete employee gt Employers L ABC Ltd 2015 16 L Employees L Mr John Taylor v Version 15 0 15048 300 Date and time 06 04 2015 15 05 Read the guidance on the right hand side of the employee payments screen Further guidance is available for mistimed payments which should be read To access the information select select Add mistimed employee payment from the left hand side menu Basic PAYE Tools RTI Forward femployer 1 2015 employees 1 payments Employee pay
58. ments HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Employee Mr John Taylor change employee Menu Employee payments gt Add employee payment To add a payment for this employee follow the Add employee payment link gt Add mistimed employee payment gt Employee pay and deductions record Payments that have been added will be displayed in a table below You can view or change payment details by following the appropriate link in the Actions column of the table If a payment has not yet been submitted you can remove it by following the Delete link The Export to CS link saves the data for the latest payment to a spreadsheet which can be used to complete a payslip for your employee gt Employee year to date summary gt Earlier Year Update gt Outstanding submissions 4 gt Statutory Sick Pay record SSP2 gt Manage employees You also need to calculate and include any contribution you make into a pension scheme in this period You need to do this before adding a payment into Basic PAYE Tools to ensure the tax calculations are correct For more information on automatic enrolment into a pension scheme go to www tpr gov uk employers Further help including an example of when itis appropriate to add a mistimed payment is available by clicking the help icon
59. mistimed employee payment Payments that have been added will be displayed in a table below You can view or change payment details by following the appropriate link in the Actions column of the table If a payment has not yet been submitted you can remove it by following the Delete link The Export to CS link saves the data for the latest payment to a spreadsheet which can be used to complete a payslip for your employee gt Employee pay and deductions record gt Employee year to date summary You also need to calculate and include any contribution you make into a pension scheme in this period gt Earlier Year Update gt Outstanding submissions 3 gt Statutory Sick Pay record SSP2 gt Manage employees You need to do this before adding a payment into Basic PAYE Tools to ensure the tax calculations are correct For more information on automatic enrolment into a pension scheme go to www tpr gov uk employers Further help including an example of when it is appropriate to add a mistimed payment is available by clicking the help icon located to the right of the screen title at the top of the page Date of payment Pay for tax purposes Submission status Actions Navigation Employers 30 04 2015 1600 00 Unsubmitted L ABC Ltd 2015 16 Vi t L Employees employee payment gt L Mr John Taylor Add mistimed mployee payment gt L Payments Crown Copyright Terms amp conditions Privacy
60. nd won t calculate the pension contributions you and your employees need to make assess your staff or supply information to your pension provider you can still use Basic PAYE Tools to run payroll and report the pension contributions paid by your employees The screenshots in this guide are the main ones you will need to Know about but does not include them all as there are some that most employers will not use because they apply to more unusual circumstances Due to continuing improvements the screens in the Basic PAYE Tools may look slightly different to those shown within this Guide Please check that you are using the latest version of this User Guide The latest version will always be available from the HMRC website at All users using Basic PAYE Tools Updated 22nd July 2015 4 Using the Basic PAYE Tools Finding your way round the Basic PAYE Tools Until you become familiar with the Basic PAYE Tools you may not know where to click to carry out certain tasks The next couple of pages give you an overview of the navigation Home screen Open the Basic PAYE Tools and you are automatically taken to the home page Useful links at the top of the screen include e Home takes you back to the Home page e Calculators this will take you to a range of calculators you can use within the Basic PAYE Tools e Help if this User Guide does not provide the help you need there are other sources where you can find further help On
61. nt Submission Submitting Submitting data to Gateway Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 14 24 Updated 22nd July 2015 18 Using the Basic PAYE Tools You should then receive the following submission success message Basic PAYE Tools RTI Back Forward submission results Submission results HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings G Authentication B Submission Submission results A summary showing the status of each submission is shown below Please note If any submission has a status of Unsubmitted or Failed you must click the View errors link in the Actions column of the table below to see why the submission failed You should then take the appropriate action before attempting to send your data again If any submission has a status of Success this means it has been accepted by HMRC and you do not need to contact us for confirmation The Correlation ID is a receipt which confirms that your submission has been received by the Government Gateway and passed to HMRC it does not mean that the submission has been accepted by HMRC i e a successful submission The IRmark can be used to prove that the submission received by HMRC is the same or is not the same as the one you sent Please do not quote these references to HMRC
62. ons If you re sending your FPS after 6 March 2015 you won t have to answer these unless your payroll software tells you to If you run more than 1 payroll under the same PAYE scheme reference eg for employees you pay weekly and monthly include the end of year information in your last report When to send an Employer Payment Summary EPS You should send your final report in an EPS instead of an FPS if any of the following apply e you forgot to put Yes in the Final submission for year field in your last FPS e you didn t pay anyone in the final pay period of the tax year e you sent your final FPS early and you didn t pay anyone for 1 or more full tax months in the last tax year If you are late sending your final report Send an FPS if it s 19 April or before Otherwise send an Earlier Year Update EYU Give the difference between your last report and the final figures for the tax year Don t give the year to date figures You ll usually be charged a penalty Week 53 payments If you pay your employees weekly fortnightly or every 4 weeks you might need to make a week 53 payment in your final FPS of the year The tool will work out week 53 payments for you HMRC will send a P800 form to any employees who has overpaid tax following a week 53 payment If you make a mistake lf you find a mistake in your final FPS of the year what you need to do depends on the type of mistake and when you f
63. ory Maternity Pay E recovered Total of Statutory Maternity Pay E compensation Total of Statutory Paternity Pay K Version 15 0 15048 300 Date and time 06 04 2015 12 13 Complete the boxes as appropriate leaving them blank if the amount is zero and select Next to move to the next screen This takes you back to the Employer Payment Summary and recoverable amounts screen which has now been updated to reflect the recoverable amounts that you have just entered as shown below in Step 3 Note also that Outstanding submissions now shows 1 as entering the recoverable amounts has created an Employer Payment Summary EPS This will be sent in Step 6 Basic PAYE Tools RTI efx Forward femployer 1 2015 deductions Employer Payment Summary and recoverable amounts HM Revenue Basic PAYE Tools ad amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Employer Payment Summary and recoverable amounts gt Manage employees If you use Basic PAYE Tools to run your payroll Step 1 Ensure that you have added all of your employee payment details for the tax period gt Add a recoverable amount f Step 2 If you have any recoverable amounts for the tax period follow the Add a recoverable amount gt Calculate amount due to HMRC link and enter the relevant amounts You
64. oyers gt Last day for sending your final Full Payment Submission FPS and Final Feedback Submission for tax year questions gt POX Tax codes to use from 6 April gt Provide your feedback Once you have added an employer you can also back up or restore your data by selecting the relevant link in the left hand menu You can find further details and guidance in the Useful information section below Notifications Useful information gt What s changed for 2015 16 gt The law on workplace pensions gt Claim the new Employment Allowance gt User Guide gt Help Crown Copyright Terms amp conditions Privacy policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 12 15 e Check that you have the correct tax year selected For example if you are paying wages in the 2015 to 2016 tax year then make sure you select the 2015 to 2016 tax year as shown on next page Updated 22nd July 2015 10 Using the Basic PAYE Tools e select the Manage employees link from the menu Basic PAYE Tools RTI Forward jemployer 1 Employer details HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Employer details gt Manage employees The employer s details are shown below If you want to change
65. policy Accessibility Version 15 0 15048 300 Date and time 06 04 2015 14 02 Updated 22nd July 2015 14 Using the Basic PAYE Tools This will display the Details of employee payment some of the details on this screen will need to be shown on your employee s payslip Basic PAYE Tools does not produce payslips so you will need to copy the amounts Basic PAYE Tools RTI Back Forward femployer 1 2015 employees 1 payments 1fsummary Employee payments Details of employee paym a Details of employee payn4ent Employer name ABC Ltd Employee name Mr John Taylor PAYE Reference 123 4456 Address 1 High Street Town Accounts Office Reference 123P412365678 National Insurance 4B123456B Tax year 2015 16 Number Payroll ID Please note The Net amount shown at the foot of this screen may not be the take home pay It is based on e Pay including statutory payments and pByrolled benefits in kind Less e Employee pension contributions under net pay arrangement L e Tax National Insurance contributions and student loan repayments If the employee has received any benefits iff kind that were taxed via the payroll or has made any pension contributions that were not under a net pay arrangement then the ampbunt shown below will not be the take home pay There may also be other amounts that hav to be taken into account when calculating the amount to be paid on pay day which are not covered by the Basic PAYE
66. r view details of an employee s pay e Statutory Sick Pay record SSP2 add or view details of an employee s sickness and Statutory Sick Pay SSP e Employee year to date summary view how much the employee has been paid to date along with the deductions e Tax code change you can change update your employee s tax code e Earlier Year Update you can change the details of an employees pay and deductions for a tax year which has ended e National Insurance Number Verification Request NVR validate or trace a National Insurance number for an employee e Leaver summary enter leaving details for an employee or view details of an employee who has left e Employee submission history view any submissions which have successfully been sent to HMRC e Employee forms forms that an employer may need to complete which relate to this employee You can also change employee details by selecting Change employee details from bottom right of the screen Updated 22nd July 2015 8 Using the Basic PAYE Tools Preparing to use the Basic PAYE Tools The following pages cover e paying your employees and calculating the deductions e calculate how much to pay HMRC each month e telling HMRC that you did not pay any staff wages in a whole tax month e back up or restore your data When to send your payroll submission You need to send your Full Payment Submission FPS on or before the date you p
67. rrect or find out what your employee s is you can send an NVR Earlier Year Update EYU You can change the details of an employees pay and deductions for a tax year which has ended where the pay and deductions were originally reported in real time Updated 22nd July 2015 3 Using the Basic PAYE Tools Introduction This is the user guide for the Basic PAYE Tools Before you use this guide you need to have already done the following 1 Registered as an employer with HMRC 2 Enrolled to use HMRC online services 3 Downloaded and installed Basic PAYE Tools for the 2015 to 2016 tax year onto your computer the home page is shown on the front of this guide Please check you are using the latest available version of Basic PAYE Tools 4 Added your employer and employee details into the Basic PAYE Tools If you need help with items 3 and 4 above see First time users download and install Basic PAYE Tools You are now ready to add employees pay details you need to do this on or before each date that you pay them This is not a fully comprehensive guide to using Basic PAYE Tools but gives basic information about the product and the topics we think you will find most useful lt contains answers to some of the common questions we know customers are already asking and we will add to the guide as we know more about what help customers need Although the Basic PAYE Tools does not fully support auto enrolment a
68. s amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Employer Payment Summary and recoverable amounts gt Manage employees If you use Basic PAYE Tools to run your payroll hjhel arecoverabis amount Step 1 Ensure that you have added all of your employee payment details for the tax period Yy Step 2 If you have any recoverable amounts for the tax period follow the Add a recoverable amount gt Calculate amount due to HMRC link and enter the relevant amounts You should then submit the EPS by following the Outstanding submissions link gt View Employer Payment Record b Outstanding submissions 1 Step 3 To calculate the amount due to HMRC and update the Employer Payment Record for the tax period follow the Calculate amount due to HMRC link If you use Basic PAYE Tools only to create an EPS Navigation Follow Step 2 above Employers L ABC Ltd 2015 16 L Deductions Viewing or amending recoverable amounts Any recoverable amounts you have previously entered will be shown in a table below You can view or change the details for any you have already submitted or delete any yet to be submitted by following the relevant link in the Actions column Tax Recovery Amount recovered from NICs Submission Actions period date excludes any CIS deductions status 1 01 0
69. sation due e Statutory Adoption Pay SAP recovered and there may be compensation due e Ordinary Statutory Paternity Pay OSPP recovered and there may be compensation due e Additional Statutory Paternity Pay ASPP recovered and there may be compensation due e Shared Parental Pay ShPP recovered and there may be compensation due Please note For babies due or children matched or placed for adoption on or after 5 April 2015 a new entitlement of Shared Parental Pay and Leave ShPP SPL will replace Additional Statutory Paternity Pay and Leave ASPP APL Further guidance can be found at GOV UK Other Recoverable Amounts e Construction Industry Scheme CIS deductions taken from your payments as a subcontractor if your business is a limited company How much is recoverable lf you paid any SMP SAP OSPP ASPP and or ShPP to staff during the tax month you must use the appropriate calculator s to work out how much of that statutory payment you can recover and the amount of any compensation Make a note of the amount s All the calculators in Basic PAYE Tools are accessed using the Calculators link at the top of the screen Updated 22nd July 2015 28 Using the Basic PAYE Tools 3 Enter Recoverable Amounts If you have no Recoverable Amounts go to Step 4 now If you do have Recoverable Amounts From the home page e select the employer from the Employer list e select the Employer Payment
70. should then submit the EPS by following the Outstanding i submissions link gt View Employer Payment Record f E Step 3 To calculate the amount due to HMRC and update the Employer Payment Record for the tax gt Outstanding submissions 1 period follow the Calculate amount due to HMRC link If you use Basic PAYE Tools only to create an EPS Navigation Follow Step 2 above Employers L ABC Ltd 2015 16 L Deductions Yiewing or amending recoverable amounts Any recoverable amounts you have previously entered will be shown in a table below You can view or change the details for any you have already submitted or delete any yet to be submitted by following the relevant link in the Actions column Tax Recovery Amount recovered from NICs Submission Actions period date excludes any CIS deductions status 1 01 05 2015 200 00 Unsubmitted View Change Delete Add a recoverable amount gt Crown Copyright Terms amp conditions Privacy policy Accessibility version 15 0 15048 300 Date and time 06 04 2015 12 15 E Updated 22nd July 2015 30 Using the Basic PAYE Tools 4 Calculate amount due to HMRC All users must follow this step for every tax month Select the Calculate amount due to HMRC link from the menu Basic PAYE Tools RTI Forward femployer 1 2015 deductions Employer Payment Summary and recoverable amounts HM Revenue Basic PAYE Tool
71. submissions please follow the relevant link in the left hand menu FPS 1 Recoverable4mountsyTD 06 05 2015 15 24 50 View Submit Send all outstanding submissions gt v Version 15 0 15048 300 Date and time 06 04 2015 12 34 On the following screen select Next You will then be at the Submission authentication screen where you will need to enter your User ID and Password and then select Next You may know these as the Government Gateway User ID and Password Basic PAYE Tools RTI Back Forward submission authenticate 9 2B 10 Submission authentication amp Customs D HM Revenue Basic PAYE Tools Home Calculators Cymraeg Help Settings ay Authentication gt 2 Submission Submission authentication y The initial validation checks have been successful To enable HM Revenue amp Customs to authenticate your online submission please complete the fields below with your details then click the Next button to continue indicates required information User ID Password 34 Using the Basic PAYE Tools The next screen indicates that the message Is IN the process of being sent to the Government Gateway amp Basic PAYE Tools RTI Back Forward fsubmission status Submission status CA HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings G Authentication
72. tails gt Other details Late submission we eget rs are required t ubmit ope far ita ep to HM Revenue amp Customs HMRC on or before the oane those payments are made If ubmitting thi S data late you may wish to tell us why If you tick fis he ch shart ae Dalaw a list of reasons will be displayed Next Crown Copyright Terms amp conditions Privacy policy Accessibility a 15 The following screen displays the amounts you have entered so that you can check them If they are correct select Next to save the pay details and calculate the tax NICs and student loan deductions This takes you back to the Employee payments screen which has now been updated to reflect the payment that you have just entered Updated 22nd July 2015 22 Using the Basic PAYE Tools Select View from the centre of the screen as shown below Basic PAYE Tools RTI Forward femployer 1 2015 employees 1 payments Employee payments HM Revenue amp Customs Basic PAYE Tools Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Employee Mr John Taylor change employee Employee payments Menu gt 4dd employee payment gt 4dd mistimed employee payment To add a payment for this employee follow the Add employee payment link Payments that have been added will be displayed in a table below
73. the details or delete this employer please follow the relevant link gt Calculate amount due to HMRC gt Employer Payment Summary and recoverable amounts gt Periods with no payments to Employer name ABC Ltd employees Further actions are available by following the links in the left hand menu gt Final submission for tax year Employer PAYE Reference 123 4456 gt P60 forms Accounts Office Reference 123P412345678 gt View outstanding submissions 2 Exempt from employer Class 1 National No gt View on hold submissions 0 Insurance contributions gt Vi ful submissi EE piai eae s ae PAR ESS Eligible for employment allowance for 2014 15 Yes gt View failed submissions gt View expired submissions Eligible for employment allowance for 2015 16 Yes gt PAYE scheme ceased gt Record of funding gt Employer forms Change employer details gt Delete employer gt Navigation Employers L ABC Ltd 2015 16 version 15 0 15048 300 Date and time 06 04 2015 12 32 eT select the employee you will pay from the current employee list Basic PAYE Tools RTI jf I Forward femployer 1 2015 employees Manage employees HM Revenue Basic PAYE Tools amp Customs Home Calculators Cymraeg Help Settings Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Manage employees gt 4dd an employee gt Outstanding subm
74. this option if you are making a payment that an employee was entitled to receive either earlier or later than the date on which it will be paid for example paying overtime that the employee was entitled to be paid in a previous pay period or a bonus the employee is not entitled to until a later pay period Most payments you make will not be mistimed Basic PAYE Tools RTI Employee payments A HM Revenue amp Customs Employer Tax year Employee Mr John Taylor change employee Menu gt Add employee payment gt Add mistimed employee payment gt Employee pay and deductions record latest payment to a spreadsheet which can be used to complete a payslip for your employee gt Employee year to date summary gt Earlier Year Update gt Outstanding submissions 2 gt Statutory Sick Pay record SSP2 gt Manage employees Forward femployer 1 2015 employees 1 payments Basic PAYE Tools Home Calculators Cymraeg Help Settings ABC Ltd change employer 2015 16 2015 16 2014 15 2013 14 2012 13 Employee payments To add a payment for this employee follow the Add employee payment link Payments that have been added will be displayed in a table below You can view or change payment details by following the appropriate link in the Actions column of the table If a payment has not yet been submitted you can remove it by following the Delete link The Export to
75. ts due to HMRC for periods calculated are shown below Employers L ABC Ltd 2015 16 L Payments 1 06 Apr 05 May 2 06 May 05 Jun 3 06 Jun 05 Jul 4 06 Jul 05 Aug 5 06 4ug 05 Sep 6 06 Sep 05 Oct 7 06 Oct 05 Nov 8 06 Nov 05 Dec 9 06 Dec 05 Jan 10 NA Jan NS Fehi Version 15 0 15048 300 Date and time 06 04 2015 12 24 When making your payment to HMRC ensure that you make reference to the year and month the payment is for For example payment for the 19t May 2015 would be recorded as 16 01 This will ensure that payments are allocated correctly Updated 22nd July 2015 32 Using the Basic PAYE Tools 5 View Employer Payment Record Select the View Employer Payment Record link from the menu Basic PAYE Tools RTI Back Forward femployer 1 2015 payments Calculate amount due to HMRC HM Revenue Basic PAYE Tools Home Calculators Cymraeg Help Settings amp Customs Employer ABC Ltd change employer Tax year 2015 16 2015 16 2014 15 2013 14 2012 13 Menu Calculate amount due to HMRC gt Manage employees How to create an Employer Payment Record and calculate the amount due to HMRC To create an employer payment record and calculate any payments due to HMRC for each tax period follow the Calculate link for the relevant tax period in the table below This will also enable you to gt Employer Payment Summary and includ
76. ue to HMRC Employer Payment Reco LP Employer name ABC Ltd Employer PAYE Reference 1P3 4456 Accounts Office Reference 1P3P412345678 Tax year 2015 16 The Grand total row of the table below show the overall liability for the tax year and this should agree with HMRC s view of the amount payable for the tax year However in some ciftumstances where information is not submitted to HMRC on time the employer payment record for a given tax month may not agree with the HM Revenue amp Customs HMRC view of the amount payable for that tax month Examples of when this can happen e Where an Employer Payment Summary EAS for recoverable amounts that relate to tax month 1 is not submitted to HMRC until after the 19th in tax month 2 the employer payment record will show the recovery against tax month 1 although HMRC systems will show it as tax month 2 e Where the National Insurance Contributiohs NICs Employment Allowance is claimed after the end of tax month 1 the employer payment record will allocate the NICs Employment Allowance to month 1 and then later months whereas HMRC systems will allocate it first to the month in which the claim was made and then to later months e Where payroll entries for tax month 1 are amended in tax month 6 the employer payment record will reflect those amendments in the row for month 1 whereas HMRC s systemg will reflect those changes in tax month 6 e The liability arising from an Earl
77. your feedback Updated 22nd July 2015 1 Using the Basic PAYE Tools Contents 1 At the end of the tax month eee eee eee 28 2 Calculate Recoverable Amounts for the tax month 000 28 3 Enter Recoverable Amounts 00 0 eee eee eee eee eens 29 4 Calculate amount due to HMRC erranera 31 P60 End of Year Certificate 0 0 0 0 ccc cece ccc cece ccaccccuccccuucccuuceeuuneees suunnues 39 National Insurance number NINO Verification Request NVR 41 Updated 22nd July 2015 2 Using the Basic PAYE Tools Although we have tried to remove jargon from this User Guide all employers will need to know and understand the new expressions that go with real time information Full Payment Summary FPS You report your payroll information by sending Full Payment Submissions An FPS tells HM Revenue amp Customs HMRC the amount of tax and National Insurance contributions NICs that you have deducted from your employees pay This is the amount HMRC will expect you to pay in full on the normal monthly due date Employer Payment Summary EPS lf no payments to employees are made within a pay period or you want to recover statutory payments Construction Industry Scheme CIS deductions suffered or claim Employment Allowance you must send an EPS NINO Verification Request NVR lf you want to check that the National Insurance number NINO provided by your employee is co

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