Details, Details and PAYE

[PhaseThree]

I work as a consultant, but a result of recent(ish) IR35 changes I find myself as an employee again. I bill weekly and am and am paid weekly (first time in thirty years). My recollection is that tax is due on payment not on billing.

So my employer claims to have paid me yesterday (5th April, last day of the tax year),. This would be the 53rd weekly payment of the 2021-22 tax year, the first payment was the 9th April 2021.

I have not received my wages this week . I expect to receive the money on the Friday the 8th April (payment s always on Fridays) and that this would be the first payment of the new tax year,

So is tax due on my receipt of wages or the my employers (claimed) payment of the same wages?

[pje16]

Are you cash or invoice accounting
Cash as you pay and receive (the cash)
Invoice as you issue and receive invoices

[PhaseThree]

I am effectively a PAYE employee of a company. The same as the majority of employees in the country. I work, they pay me. I submit no invoices,

[pje16]

I am confused
in your OP you say you bill weekly
now you say I submit no invoices
What does "effectively on PAYE" mean, are they deducting PAYE and NI from you

[bluedonkey]

Just use the YTD figures on the final payslip for 2021/22 or the P60 when you get it.

[pje16]

Just use the YTD figures on the final payslip for 2021/22 or the P60 when you get it.

That sounds like the best advice to me

[Gersemi]

So is tax due on my receipt of wages or the my employers (claimed) payment of the same wages?

Is it important to you which tax year it falls in - I mean is it going put you into a higher rate of tax or something?

[uspaul666]

This is a specialised question for your accountant or the infamous contractoruk forums. e.g. I’m not sure if you’re going to get P60s or P45s under IR35 rules and/or does the employer have to comply with the opt in pension rules.