You may have read about these messages in the September’s Employer Bulletin 45 . HMRC will also publicise these messages with two What’s New announcements on the HMRC website. Messages from 15 October The first of these messages will go out from 15 October, and will be an electronic notification sent if the employer appears to have missed a deadline for reporting their PAYE information. Below is a link to a draft copy of the What’s New announcement that HMRC plans to publish next week. It explains: That these messages are designed to help employers keep their PAYE up-to-date and avoid in-year penalties for late filing and payment when they are introduced in 2014-15. That some employers may receive a message even though their taxation affairs are up-to-date (and explains why this could happen). How employers can view this message. Messages from 28 October From 28 October, HMRC will begin sending letters telling an employer that HMRC are cancelling their PAYE scheme if it was opened after 5 April 2013 but has been inactive for 120 days. This will be followed by two more electronic notifications on approximately 1 and 9 November which will advise employers who do not appear to have paid their PAYE in full and/or have not made a PAYE submission in real time respectively. From 1 February 2014, HMRC will start to send out a fourth electronic message. This will be a differently-worded version of the message warning the employer that they do not appear to have paid their PAYE in full. The wording will reflect the fact that the employer has previously received messages to this effect. HMRC will make a further What’s New announcement about this message in January 2014. About the electronic messages The aim of these messages is to help employers comply with their PAYE obligations and in particular get their businesses to submit and pay their PAYE to HMRC on time. This will help them get ready for 6 April 2014 when in-year penalties for late reporting and late payment will replace the current end-of-year PAYE penalties. HMRC wants to receive payments and returns on time; it does not want to charge penalties. The messages warn that the employer may incur penalties in future, even if they have done nothing wrong for 2013-14 (for example if they are a smaller employer taking advantage of the current relaxation for ‘on or before’ reporting). If this is the case the employer does not need to contact HMRC - but they should be preparing for 2014-15. About the Scheme cancellation letters (RTI206) These cancellation letters are sent following an automatic review of the scheme’s records after a period of inactivity. The aim is to reduce the administrative burden on both HMRC and employers. This process will cancel PAYE schemes which are set up when a new business is registered after 5 April 2013, but are then never used. The process will not cancel any schemes registered as annual schemes. Also shown below is a draft copy of a What’s New announcement that HMRC plans to publish later in October about these messages. HMRC will update the wording of these messages in April 2014.
CIPP Policy News Journal
16/04/2014, Page 295 of 519
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