The filing period and accounting period of the company submitting the PAYE Annual Return are entered here.
The filing period is automatically populated using information entered previously and cannot be changed.
The accounting period refers to the duration of time that covers accounting functions related to the PAYE Annual Return. This may be a calendar or fiscal year. As such the question ‘Does your accounting Period end December 31st?‘ must be answered.
If the company's accounting period ends December 31st i.e. is the same as a calendar year, please select ‘Yes’ in the image below.
If the company's accounting period does not end on December 31st e.g. fiscal year is October 1st to September 30th (this means the accounting period ends September 30th), please select ‘No’ in the image below.