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.