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Filing deadlines and COVID-19 15 May 2020
Many CIPP members have been querying filing deadlines for items such as P60s and P11Ds during the coronavirus crisis, and whether they will be extended. HMRC has not extended any deadlines but decisions regarding whether penalties will be issued will be made on a case by case basis and HMRC will consider COVID-19 as a reasonable excuse for missing deadlines.
HMRC is still encouraging customers to adhere to these deadlines, and to fulfil their tax obligations where possible. Guidance provided on GOV.UK has, however, been updated to incorporate coronavirus.
In the guidance, ‘Disagree with a tax decision’, there is a section which discusses how appeals can be made against penalties if there is a reasonable excuse for submitting or paying a return late, which states:
“HMRC will consider coronavirus as a reasonable excuse for missing some tax obligations (such as payments or filing dates). Explain how you were affected by coronavirus in your appeal. You must still make the return or payment as soon as you can.”
The guidance also discusses timeframes for appealing tax decisions:
“If you or your business have been affected by coronavirus (COVID-19), HMRC will give you an extra three months to appeal any decision dated February 2020 or later. Send your appeal as soon as you can, and explain the delay is because of coronavirus.”
Employers should continue to meet deadlines where practicable and must provide sufficient explanation or evidence as to why items have been submitted or paid late, and after the required dates.
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Appendix 4 reporting deadline has been extended 27 May 2020
HMRC recently advised that it has extended the reporting deadline for Appendix 4 from 31 May to 31 July. Due to the current COVID-19 pandemic, HRMC recognise that processors may have limited resources and are experiencing complications meeting the original deadline in place. Guidance has been updated to reflect this temporary extension and details will also be published in the next employer bulletin. Several employers have contact HMRC regarding difficulties in physically filing their Appendix 4 reports. Considering this, HMRC will be accepting the reports via email. Reports and enquires are to be sent to Contactexpat@hmrc.gov.uk, quoting App 4 Reports in the subject field. HMRC are aware of the long waiting times employers are having when attempting to contact the Expat Helpline, therefore are being encouraged to email the team rather than using the telephone service.
What is an Appendix 4?
Employers may apply for a relaxation to the strict PAYE requirements for those employees who are classed as a short- term business visitor. This arrangement provides an agreement that PAYE can be disregarded in certain circumstances.
Employers must only apply for this arrangement whereby the employees are:
• Resident in a country with which the UK has a Double Taxation Agreement under which the Dependent Personal Services / Income from Employment Article (Article 15 or the equivalent) is likely to be competent
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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