1. HMRC End of Year and End of Month Returns

• Keep copies of all documents sent to HMRC, i.e. all PAYE Real Time Full Payment Summaries (FPS), P60s, P11s and all CIS300s

• Include all employees paid during the tax year – current employees and leavers

• Use these returns as your main reference for PAYE and LOSC payments

• Do not include the Gross Taxable pay from previous employments

• Do not take the emoluments from your annual accounts as they may not represent the emoluments required by CITB NI