Paying employers’ PAYE by post have recently had a query asking whether or not it is still possible to  pay bills to HMRC by cheque sent by post. 

This information from the Government website, dated 7th December 2016 confirms that payments can still be made by cheque made payable to HM Revenue and Customs only, followed by your 13-character Accounts Office reference number.  You can find this on the letter HMRC sent you when you first registered as an employer.  You must also include the payslip for the correct period, and send to this address

If you pay by cheque through the post the deadline is the 19th of the month.

Sending your Annual Return

You can no longer submit paper annual return forms – you must complete your annual return online

You must send an annual return (or update your details) every year if your charity is registered in England or Wales.

This is different from the charity tax return that you send to HM Revenue and Customs (HMRC).

If your charity’s income is more than £10,000, by law, you must complete an annual return within 10 months of the financial reporting period ending. All CIOs must complete an annual return regardless of their income.

Discipline and Grievance – ACAS Code of Practice

The Acas Code of Practice on disciplinary and grievance procedures gives practical guidance for handling these issues in the workplace. Failure to follow the Code doesn’t make a person or organisation liable to proceedings, however, an employment tribunal will take it into account when considering relevant cases.

Key points

  • Many potential disciplinary and grievance issues can be resolved informally.
  • Employment Tribunals are legally required to take the Acas Code of Practice into account when considering relevant cases.
  • Tribunal can adjust any awards made in relevant cases by up to 25 per cent for unreasonable failure to comply with any provisions of the code.
  • Employers and employees should always look to resolve disciplinary and grievance issues in the workplace.
  • A non-statutory guide (Discipline and grievances at work: The Acas guide) provides additional information on handling discipline and grievance solutions in the workplace.

More information and advice guides can be found here