HMRC has published the following update in Employment-related Securities Bulletin No 20 :
Companies are required to supply HM Revenue and Customs (HMRC) with an online return for each registered employment-related securities scheme or arrangement by 6 July following the end of the tax year, including details of any reportable events in the tax year. Before you can submit a return using the ERS Online Service you must be registered to use HMRC Online Services. HMRC has come across instances of companies which are unable to make returns of reportable events in particular circumstances. Where this is the case, for 2014/15 returns of reportable events will not be required if all of the following apply: Neither the company, nor any other company in the same group or under the same ownership, is registered for PAYE The arrangements are not tax-advantaged schemes (that is, not SIP, SAYE, CSOP or EMI schemes) The company has no obligations to operate PAYE in respect of the reportable event The company has no obligation to operate PAYE in respect of anything else it does.
HMRC will be writing individually to everyone who has raised this specific question with them.
Employment Related Securities Online Service 8 July 2015
HMRC are aware of some technical issues with the Employment Related Securities Online Service that are being investigated as a matter of urgency, and apologise for any inconvenience caused to customers.
As customers will be unable to file their annual return by the 6 July 2015 deadline HMRC will allow a further five working days to file once the system is up and running. HMRC have said they want customers to file returns, and that remains the case – they do not want to charge penalties.
Customers can still access the system to register share schemes and use the file checking service.
HMRC have advised they will give a further update on Monday 13 July.
Employment Related Securities Online Service 27 July 2015
There have been some technical issues with the Employment Related Securities Online Service. HMRC has provided an update.
The ERS online service has been live and running since Monday afternoon (20 July). In the first four days since the service went live again over 1500 additional returns have been filed.
HMRC initially limited the number of users who could access the system to help them monitor its performance. This means that more customers will have received a message advising them to try again another time. HMRC understand that may have caused frustration for those customers and apologise for the inconvenience.
The limit has now been removed, so customers should be readily able to access the system and file returns.
HMRC are encouraging customers who have not filed their returns to do so as soon as possible, and by 4 August at the latest. As customers have been unable to file their annual return by the 6 July 2015 deadline, HMRC will extend the deadline so as long as returns are filed on or before Tuesday 4 August HMRC will not charge a penalty.
There is no need to contact HMRC.
HMRC have been asked whether customers who filed their returns on or before 3 July and received an on-screen acknowledgement might need to re-submit their returns. HMRC are still investigating the potential impact on those customers. A further message will be published about this in due course.
CIPP Policy News Journal
25/04/2016, Page 255 of 453
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