Desktop - Revenue Payroll Notifications - Transition to the new tax year

RPNs for 2025 will be available in early December 2024, however 2025 RPNs will not be updated in real time until 2025
If an employee’s payment date is 2025, employers must use the 2025 RPN
A 2024 RPN cannot be used in 2025 (Income Tax Regulations 2018)
Employers are advised not to make payroll submissions with a 2025 pay date until a 2025 RPN is available (otherwise emergency tax will apply)
2024 RPNs will no longer be available for retrieval after 31st December 2024.
Where payroll remains outstanding for 2024, employers in this instance will need to use the most recently retrieved RPN to process their employees' payroll.

Search