17 December 2018
Paying employees early over the festive period
HMRC warning that an FPS payment date must stay the normal pay date when wages are run early at Christmas.
RTI data is shared with the Department for Work and Pensions. Universal Credit uses that feed. If you run payroll early for Christmas, the Payment Date on the FPS must still be the employee’s normal pay date, not the day you actually pressed submit.
This was an HMRC employer-guidance issue in 2018.