HMRC first introduced digital processes in 2007 and (as at 1 Jan 2021) has not yet abandoned the use of paper. Some things are only set out on paper, like a VAT reporting cycle!
That means that we need a copy of your VAT Registration Certificate. A form VAT4. HMRC normally posts this about 7-14 days after registration.
It looks a bit like this example and (amongst other things) it tells us if you have a March, June, September, December reporting cycle or some other pattern.
The payroll reports for this period have been completed. Payslips have been sent by e-mail (either directly to the staff or to the HR manager as specified by you) and the monthly report has been added to Dropbox.:
Please check the 677470 report which combines a full payroll summary and copies of all the payslips in one document. You will need to make a payment by the 19th of next month. Use your internet banking facility to make a payment to:
• Account name – HMRC Shipley
• Sort Code – 08 32 10
• Account number – 12001020
• Ref – your Accounts Office number as per our email
The Accounts Office reference number looks something like 123PP00123456 9999 where those last 4 digits represent the tax year and month, skewed to fit the tax year and not to fit the calendar year! That reference changes each month and you need to quote the exact AOB reference as per our email.
Idiosyncrancies
When a payroll is set up part way through a tax year, there can be a disproportionate amount of tax-free pay and NI-free pay, because some employees and directors may be entitled to the unused allowances covering all of the previous month’s in the tax year. If the net pay is uncharacteristically large and the employer’s NI cost is surprisingly low, it won’t last! By the end of the tax year, the monthly take home pay will reduce and the remittance to the Accounts Office will increase. This can be incremental and sometimes there can be one month (usually around October) when a significant hike in the figures occurs. That’s because the calculations have to be done on a cumulative basis throughout the tax year – and not in equal increments!
