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UK Payroll Easement for Early Payment at Christmas
Most of you will have seen the details published by HMRC in the October Employer Bulletin relating to an easement when paying early over Christmas - https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/839773/English.pdf
In line with the easement, HMRC have confirmed that the normal / contractual payment date should be used to determine the tax period, and also reported on the FPS. I have had the following confirmation from HRMC regarding this:
“As we have introduced the easement to allow employers to report early payments for the Christmas period on the FPS with the normal contractual payment date, the tax period should also reflect the normal contractual date.