Debt and return pursuit: PAYE RTI: payments: payment booklet
PAYE payment outputs
In time for employers to make their first payment of the new tax year, HMRC will issue either a paying electronically letter (P30B) or payslip booklet (P30BC). However, due to volumes it can take up to the end of April to be issued. These documents do not carry the name, address or phone details of the issuing office.
Paying PAYE Electronically Letter (P30B)
The Paying PAYE Electronically Letter is issued to employers about paying electronically. It tells employers how and when to pay and is sent to all employers that don’t receive a payment booklet.
Employer Payment Booklet (P30BC)
The employer payment booklet is issued to employers making a PAYE payment using a payslip through the post or over a bank or Post Office counter. PAYE payslips have one box for employers to enter a single combined amount of deductions. Booklets generally contain 13 payslips (one for each month and one for any underpayment of the year’s end), but quarterly employers (only those in payment band 8 and 9) are sent five.
Existing payment booklet recipients receive the booklet as long as they continue to pay using payslips. Using any electronic payment method that does not use a payslip or payment slip will stop the future issue of payment booklets.
From 6 April 2015, HMRC stopped automatically issuing payment booklets to new employers. New employers receive a New Employer letter (NEP) when starting which provides them with their employer registration and Accounts Office reference numbers, information about paying HMRC electronically and a link to the PAYE payment advice on GOV.UK. If unable to pay electronically, new employers can request a payment booklet by phoning 0300 200 3401 providing they have not already paid electronically. Once an employer has paid electronically we are unable to issue a payment booklet until a non-electronic payment history is established.
Employers may contact HMRC requesting a new, replacement or additional, payment booklet or extra envelopes. You should emphasise the advantages of making electronic payments and direct them to the guidance at www.gov.uk/pay-paye-tax. If they have not previously paid electronically a new payslip booklet can be issued by following the guidance on ETMP Helpcard 34 Processing Payslip Booklet Requests (public folder). A booklet will normally be received within three weeks.
However, this process will only issue a payment booklet if the employer has either not paid electronically or has established a non-electronic payment history for the current year. Any employer not meeting the above requirement would receive a P30B Letter instead of a payment booklet. They would need to either continue paying electronically or complete and print off a replacement payment slip available at www.gov.uk/pay-paye-tax and post it to HMRC with their cheque payment. The replacement payment slip cannot be used at a Post Office, bank or building society. If an employer wanted to receive a booklet for the following tax year they would need to establish a non-electronic payment history by paying by a cheque in the post for the first two payments of that tax year, after which the booklet could be requested and issued.
Paying PAYE Letter (P30B Annual)
The P30B Annual Letter is sent to employers who pay us only once a year using a payslip.