Originally posted by Sockpuppet
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3rd May (tomorrow): If you've paid someone 6th April - 5th May
It's the 3rd this month as it's the last banking day before the 5th, and you're not allowed to run payroll on a non-banking day. This is the deadline to submit an FPS for anyone paid 6th April - 5th May.
19th May: If you're not paying anyone 6th April - 5th May
This is the deadline to send an EPS - which, amongst many things, is used to tell the revenue you're not paying anyone in the period.
I suspect if you don't make a submission you'll get a letter from HMRC, in the same way you used to get a firm reminder if you forgot to make your monthly / quarterly PAYE payment, or file a nil return. (BTW, nil returns are a thing of the past, it's an FPS/EPS or bust).
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