Real Time information and late payment
Reporting in real time does not change an employer or pension provider's legal obligation to pay HMRC in full - at the right time - the amounts they deduct from their employees or pensioners as they go through the tax year.
Underpayments 2012-13
From Monday 19 November 2012 HMRC started contacting employers with apparent underpayments to help them get up-to-date and on the right lines with their payments.
Late payment penalties 2012-13 and 2013-14
For the tax years 2012-13 and 2013-14, HMRC will continue to use a risk-based approach to identify employers who are not complying with their payment obligations and who therefore might be liable to late payment penalties. Where employers who are not complying with their obligations are identified, late payment penalties may be charged. HMRC will notify employers who may have defaulted on either a filing or payment obligation as soon as possible to enable them to get back to compliance quickly and avoid any further penalties for future failures. For further information on payment of PAYE, please read 'PAYE/National Insurance payments and deadlines'.
For reporting in real time - PAYE/National Insurance payments and deadlines
For current PAYE - PAYE/National Insurance payments and deadlines
REAL TIME INFORMATION CUSTOMER INSIGHT RESEARCH
3 December 2012
You may have been aware that HMRC has been conducting customer insight work for some time to help them understand customer needs.
HMRC have published the results of a number of those research projects. This research has been invaluable in helping to shape Real Time information and the communications around the customer. In particular, it has helped HMRC to: understand how to make reporting in real time as simple and efficient as possible for customers; monitor progress and to inform how HMRC manages implementation; and to reinforce key messages and to correct misconceptions, to ensure communications are delivered in an appropriate way. Please note that customer feedback has evolved over time, from initial expectations and assumptions to a greater awareness and experience of operating PAYE in real time through the pilot. So the earlier feedback may not be consistent with later comments.
You can find the customer research on HMRC’s website - HMRC research report series .
REAL TIME INFORMATION – EXPATS AND EMPLOYMENT RELATED SECURITIES
3 December 2012
HMRC has published a statement on Real Time Information and PAYE deadlines – Expatriate workers and employees receiving employment-related securities.
CIPP Policy News Journal
12/04/2013, Page 202 of 362
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