Revenue Payroll Notifications - Transition to the new tax year
- RPNs for 2021 will be available in early December 2020, however 2021 RPNs will not be updated in real time until 2021
- If an employee’s payment date is 2021, employers must use the 2021 RPN
- A 2020 RPN cannot be used in 2021 (Income Tax Regulations 2018)
- Employers are advised not to make payroll submissions with a 2021 pay date until a 2021 RPN is available (otherwise emergency tax will apply)
- 2020 RPNs will no longer be available for retrieval after 31st December 2020. Therefore attempting to retrieve an RPN in 2020 Payroll Manager after this date will return an error.
Where payroll remains outstanding for 2020, employers in this instance will need to use the most recently retrieved RPN to process their employees' payroll.