Revenue Payroll Notifications - Transition to the new tax year
- RPNs for 2022 will be available in early December 2021, however 2022 RPNs will not be updated in real time until 2022
- If an employee’s payment date is 2022, employers must use the 2022 RPN
- A 2021 RPN cannot be used in 2022 (Income Tax Regulations 2018)
- Employers are advised not to make payroll submissions with a 2022 pay date until a 2022 RPN is available (otherwise emergency tax will apply)
- 2021 RPNs will no longer be available for retrieval after 31st December 2021. Therefore attempting to retrieve an RPN in 2021 Payroll Manager after this date will return an error.
Where payroll remains outstanding for 2021, employers in this instance will need to use the most recently retrieved RPN to process their employees' payroll.