HMRC have received a number of requests since April 2013 from employers, asking that we change the status of their PAYE schemes to annual.

At the moment,we are unable process requests from employers to:

  • move to paying annually and register as an annual scheme
  • change their payment frequency

A fix will be in place by the end of July and we will confirm this in a 'What's New' message. Until that time, if you do not pay any employees, you should send in a 'nil' Employer Payment Summary by the 19th of each month.

When the fix is in place, we will accept all the requests that have been made and change those schemes to annual.

We will provide information on what action should be taken once the fix is in place.