Employer’s Return to 5 December 2016

As an employer, you need to make a return of some sort for the month ended 5 December 2016, which is normally done by making a Full Payment Submission at some time during the month. If you happen not to have paid anybody, then you must make an Employer Payment Summary as a NIL return by 19 December. This can be overlooked too easily.

If any local accountants or a payroll bureau do the wages for you, then they are not likely to forget. In our case we keep a diary and have a number of other payrolls to do at roughly the same time. Our PAYE files are bright yellow like the P30BC booklet so we don’t miss anything.