Revenue Payroll Notifications - Transition to the new tax year
- RPNs for 2020 will be available in early December 2019, however 2020 RPNs will not be updated in real time until 2020
- If an employee’s payment date is 2020, employers must use the 2020 RPN
- A 2019 RPN cannot be used in 2020 (Income Tax Regulations 2018)
- Employers are advised not to make payroll submissions with a 2020 pay date until a 2020 RPN is available (otherwise emergency tax will apply)
- 2019 RPNs will no longer be available for retrieval after 31st December 2019. Therefore attempting to retrieve an RPN in 2019 Payroll Manager after this date will return an error:
Where payroll remains outstanding for 2019, employers in this instance will need to use the most recently retrieved RPN to process their employees' payroll.