The electronic messages are not penalty notices and therefore an employer cannot appeal against them. These messages do not replace our existing compliance communications, which will continue as now.
You may want to share details about these new messages with your clients, customers and members.
Messages from 21 October- late reporting The first of these messages will go out from 21 October. They are electronic notifications that HMRC will send if the employer appears to have missed a deadline for reporting their PAYE information. In the draft What’s New announcement ( link available in CIPP News item ) that we plan to publish on 21 October, we explain: 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), and how employers can view this message. Messages from 1 November – late payment A second set of electronic notifications will start to be issued between 1 and 9 November which will advise employers who do not appear to have paid their PAYE in full and/or have not made the expected number of PAYE submissions in real time respectively. From 1 February 2014, we will start to send out a fourth electronic message. This message will warn the employer that they do not appear to have paid their PAYE in full. The message will reflect the fact that the employer has previously received messages about late payment. We will make another 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). The draft What’s New announcement ( link available in CIPP News item ) that we plan to publish on 28 October contains more detail.
If this is the case the employer does not need to contact us - but they should be preparing for 2014-15.
We will update the wording of these messages in April 2014.
New letters advising employers that HMRC will close new PAYE schemes after a period of inactivity
From 28 October, HMRC will begin sending letters telling an employer that we are going to cancel their PAYE scheme if it was opened after 5 April 2013 but has been inactive for 120 days. The process will not cancel any schemes registered as annual schemes.
CIPP Policy News Journal
16/04/2014, Page 297 of 519
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