Revenue Payroll Notifications - Transition to the new tax year
- RPNs for 2023 will be available in early December 2022, however 2023 RPNs will not be updated in real time until 2023
- If an employee’s payment date is 2023, employers must use the 2023 RPN
- A 2022 RPN cannot be used in 2023 (Income Tax Regulations 2018)
- Employers are advised not to make payroll submissions with a 2023 pay date until a 2023 RPN is available (otherwise emergency tax will apply)
- 2022 RPNs will no longer be available for retrieval after 31st December 2022. Therefore attempting to retrieve an RPN in 2022 Payroll Manager after this date will return an error.
Where payroll remains outstanding for 2022, employers in this instance will need to use the most recently retrieved RPN to process their employees' payroll.