Payroll Legislation

How to Pay HMRC for Items Due in Another Tax Year?

Legislation

How to Pay HMRC for Items Due in Another Tax Year?

Due Date

22 July 2020

Summary

Where you make any amendments to your tax year end figures which mean additional monies are due to be paid over to HMRC. Where these will not have been included in the payment made on 20 April 2020, ensure you amend your Accounts Office Reference number by inserting an additional four digits to specify the payment month after the 13 digit character field.

For example:
Normal Accounts Office Reference: 123PA00012345
Adjusted Accounts Office Reference: 123PA000123452012

The 2012 tells HMRC this specific payment (do not include this figure with another payment) is for tax year ending 5 April 2020 month 12.

Remember to remove this when you next pay normally, otherwise monies will be attributed to the wrong year. This also applies to any monies paid outside the normal monthly payment cycle either later or earlier than normal – just make sure you use the correct tax year and tax month so HMRC can allocate the payment correctly.

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