HMRC have advised small employers who successfully filed their 2005/06 payroll end of year returns, P35 and P14s, online that they can now reduce their next PAYE payment by the £250 incentive payment. They advise that this can be done without waiting for HMRC confirmation that the amount is due.

Apparently they have encountered problems with issuing the online notifications that the incentive is due. They hope to sort out their technical difficulties as soon as possible but say that employers are entitled to ‘self serve’ the £250 payment.

Internet links: HMRC statutory payments