If HMRC are satisfied you experienced problems with the new service and you file your forms before 4 August 2013, the penalties will then be cancelled but only after your written request has been received. HMRC cannot cancel penalty notices over the telephone. Once you have successfully filed your forms, remember to wait until a penalty is received before contacting HMRC.
HMRC CLARIFY RTI REPORTING GUIDANCE FOR PAYE SCHEMES ONLY OPEN TO ENABLE EMPLOYERS TO SEND IN FORMS P11D
29 July 2013
There has been uncertainty recently regarding the reporting requirements of those PAYE schemes where there are no payments made to employees but need to remain open so that forms P11D can be submitted. HMRC has now clarified that these schemes should continue to remain open under RTI. Employers do not need to send an FPS if no payments are made to employees or directors. However, the employer must submit an EPS to indicate that 'no employees were paid in this tax month'. An EPS can be submitted to anticipate up to 6 months ahead. At the year end, employers must submit an EPS to indicate that this is their 'Final submission for the tax year' and answer the end of year declarations and questions. If there is an existing PAYE scheme and payments are made to employees or directors, then employers must submit an FPS to report the details of all employees paid, no matter how much they are paid. This includes those earning below the Lower Earnings Limit (LEL), or those paid just once a year.
You can view the full guidance on non-standard PAYE schemes on HMRC’s website.
The CIPP and the AAT joint survey on the OTS interim report on benefits in kind
30 August 2013
Have your say in shaping the future of the benefits in kind system.
The Office of Tax Simplification (OTS) has published a review of employee benefits and expenses: interim report . This report is intended to be a summary of findings from the OTS research into this substantial subject. The report identifies some of the main issues and would like feedback on the OTS’s “Big Picture” issues contained within the report, and also on the “quick wins” identified. The report outlines that these are not final recommendations or solutions but are there to highlight at this stage. The Chartered Institute of Payroll Professionals (CIPP) and the Association of Accounting Technicians (AAT) are working jointly to obtain the views from the payroll profession and the accountancy profession. We would therefore appreciate it if you could spare 20 minutes of your time (excluding any reading) to complete this survey . There is a short timescale for collecting the results as both organisations would like to provide feedback to the OTS to aid any discussions in the next couple of months. The survey has, where possible, explained the thought process around the questions, but we would recommend respondents take the time to review the interim report prior to completing the survey. The survey will close at the end of business, Tuesday 10 September 2013.
CIPP Policy News Journal
16/04/2014, Page 144 of 519
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