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Posted Fri, 13 Oct 2023 19:48:40 GMT by M T
I’m interested to know what the guidance is on payments not made. If a person is paid monthly but the amount is withheld for the month for valid reasons, should anything be reported on that particular periods FPS? Or should the FPS only include payments that have actually been credited to the person in question, not what should have been? Also, if the withheld payment is eventually paid in a future period, would it need to run through a new gross to net calculation based on the period it will physically be paid in and taxed based on that period, or could the net amount due as at original period due, just be paid only. Thanks in advance.
Posted Mon, 16 Oct 2023 13:18:42 GMT by Geek
The FPS should just have what has been paid that period. If you have used a payroll element to bring the gross pay to zero then there would be noting to report. When you do make this payment that is the point to which you should calculate tax and NI due and report the payment. Don't forget to take into account NMW - if that person has worked hours yet you pay £0 you could be risking breaching NMW
Posted Wed, 18 Oct 2023 17:54:13 GMT by HMRC Admin 25
Hi M T,
This would possibly fall into the category of a mistimed payment.
We would require more information to be able to advise you fully.
Can you please call us on 0300 200 3200.
Thank you. 

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