Can I backdate PAYE?

HMRC rules state that a RTI submission showing wages paid should be submitted before payments are made. If an RTI submission is missed it is usually easy to submit a backdated RTI before the end of the tax year. HMRC may fine you for late RTI submissions although not usually for the first late submission.

Once payroll for a tax year is finished and final payroll has been submitted the process of backdating PAYE is more difficult but still possible.