Payments to the Accounts Office - Changes to the P30B payslip

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31 January 2008

Between February and April 2008, employers will be issued, depending on their normal payment method, with either a

• a Payslip Booklet, a P30B Insert and, depending on the employer's normal payment method, up to 12 envelopes, or
  
  
• a P30B letter Paying electronically.

The 2008/09 Payslip Booklet has been changed so that employers no longer need to show separate amounts of tax and NICs. The P30B payslip now has only one Amount due box, which should be used to show the combined total amount of tax and NICs.

Although there is no requirement to do so, employers may, if they wish, notify HMRC of the exact amounts of tax and NICs by making two separate BACS Direct Credits, one for PAYE and one for NICs. When making separate payments, a 'P' (for PAYE) or a 'N' (for NICs) must be added to the front of the Accounts Office reference shown on the front of the Payslip Booklet. For example, PAYE = P123PA12345678, NICs = N123PA12345678.

...UK Payroll News - Latest

Further information:
Notes for Payroll Software Developers - Supplementary Edition

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