Payroll - Week 53 Payments
For Payroll users operating a four weekly or fortnightly payroll where the final FPS submission falls on week 51.
The HMRC guidance for a payroll run that covers two financial years i.e. week 52 and week 53 is that the last FPS should be made on the payslip for week 51.
When the four weekly or fortnightly payslip is generated for week 52 and week 53 the tax calculations are correctly calculated, however the Personal Allowance is only included for one week causing tax deduction to be higher than expected. The employee’s tax code remains the same in the system so the correct tax code is still reported to HMRC. This means employees will pay the incorrect amount of tax and will receive a P800 form from HMRC.
BCE Payroll users should advise their employees that if they receive a P800 form from HMRC, this is correct and any payments should be made.
For reference, HMRC guidance can found using the following link: