Debt and return pursuit: PAYE: introduction to PAYE: payments: payslip booklets and paying electronically letters
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). It can take up to the end of April to issue all these because of volumes.
Paying electronically letters (P30B) tell employers how and when to pay and are sent to those who either:
- pay electronically
- have not made a payment for the year prior to the one the booklet is being issued for and either a return is posted or the record was cancelled one year only (COYO) for the last two years
- have the ‘No Payslip Booklet’ signal set on their BROCS record.
All other employers are sent a payslip booklet. A booklet is issued to all new employers when a new PAYE scheme is set up.
PAYE payslips are issued with only one box for employers to enter a single combined amount of deductions when paying by cheque, Bank Giro or Transcash.
Employers are generally sent 13 payslips (one for each month and one for any underpayment of the year’s end) in each booklet, and quarterly employers (those in payment band 8 and 9 only) are sent 5.
How to issue or stop payslip booklets
Employers can request a payslip booklet by phoning 0300 200 3401. Customer Contact or Banking Operations will then arrange to issue one.
DTOs cannot request a booklet direct and should ask Banking Ops to issue one instead.
To stop payslip booklets being issued, employers can:
- send an online form (HMRC website) to HMRC
- phone 0300 200 3401. Customer Contact or Banking Operations will then set the ‘No Payslip Booklet’ signal on BROCS.
DTOs can also set the ‘no payslip booklet’ signal using BROCS function DG-ATD.