• were not in the RTI pilot • completed their 2012-13 end-of-year returns after 6 April 2013 • used 2012-13 PAYE Real Time Information software to complete their end-of-year returns (forms P14 and P35) • sent an Employer Payment Summary to HMRC instead of a P35 end-of-year return
A penalty warning notice has been issued because HMRC has not received a P35 from those employers.
This issue does not affect employers who took part in the RTI pilot.
The software provider will email customers affected by this issue over the next few days with specific guidance on how to file their P14/P35 for 2012-13.
HMRC are working with the software provider to identify all the employers who are affected by this issue.
Employers who receive a penalty notice and meet the specific criteria above should follow the guidance provided by their software provider and should submit their P35 return within the next 14 days (by 25 June 2013).
HMRC will cancel the penalty warning letter in this specific scenario where the employer submits their P35 by 25 June 2013.
Penalties will still apply to any employer in these circumstances who does not submit a P35 by this date.
If you are affected by this specific issue HMRC has confirmed that you do not need to contact them either via phone or in writing.
HMRC PROVIDE TIMELY REMINDER ABOUT THE IMPORTANCE OF PAYING ON TIME
18 June 2013
HMRC has provided an important update on the subject of paying over PAYE remittances, the Specified charge and use of the online PAYE Liabilities & Payments Viewer.
The update reminds employers about the importance of correct payment dates and the need to make a payment in full, with a reminder of the importance of using the correct reference for the correct tax period. As a reminder, if one were needed, payment in full is the: total amount shown on your Full Payment Submission(s) (FPS) for a tax month, including any corrections or adjustments submitted on or before the 19th of the following month less the amount shown on any Employer Payment Summary (EPS), also submitted on or before the 19th of the following month The update also highlights the role of the Specified Charge – which is an estimated charge that HMRC will calculate and will apply to a PAYE scheme where the scheme has failed to make a submission in real time by 19 June (but was expected to make a submission). If the scheme has failed to submit a return in April and May, a specified charge will be applied for each month.
If an FPS or EPS is submitted within seven days of the specified charge being applied, the submission will overwrite the specified charge.
CIPP Policy News Journal
16/04/2014, Page 289 of 519
Made with FlippingBook - Online magazine maker