Further to our Blog of 22nd July – HMRC have now revised the message they issued recently about the need for accurate reporting of hours worked.
The original message suggested that employers should record the actual hours worked by employees, however this has now been clarified to indicate that it is the number of hours normally worked. HMRC go on to explain that option D should only be selected if the employee does not have a regular pattern of employment or the payment relates to an occupational pension or annuity. Otherwise, hours worked should be recorded as follows:
A Up to 15.99 hours
B 16 to 29.99 hours
C 30 hours or more
If you have selected 'D other' in earlier submissions but should instead have selected one of the other options, you do not need to resubmit an earlier Full Payment Submission (FPS). Instead, please ensure that you report the correct hours on your next FPS.