Paid on 5 Apr - PAYE?

Biggles

My NHS pension is due on the 7th of each month. But last year, due to Easter, it was paid on 5 Apr and this year, due to a weekend, it will also be paid on 5 Apr.

But my advice of payment for the new year states my next payment as 7 Apr (Sunday) and uses next year's tax code, which is lower.

Are they right to notionally allocate the April payment to the 2013/14 tax year, or should it be the last payment of the 2012/13 tax year?

chrisbur

Following from the employers' guide....
"When a regular payday falls on a non-banking day (Saturday, Sunday or bank holiday) and because of this payment is made on the:

• last working day before the regular payday, or

• the next working day after the regular payday.

For PAYE purposes the payment may be treated as having been made on the regular payday."

Biggles

chrisbur wrote: »

Following from the employers' guide....
"When a regular payday falls on a non-banking day (Saturday, Sunday or bank holiday) and because of this payment is made on the:

• last working day before the regular payday, or

• the next working day after the regular payday.

For PAYE purposes the payment may be treated as having been made on the regular payday."

Very good, thanks Chris.