Non-filing message exceptions
There are two instances where an employer may receive a non-filing message although they have filed on time. These are:
when an FPS has been sent in advance for this tax year - for example, a sole director/employee planning to take the same earnings each month may have submitted 12 FPS in April for the full year where HMRC has received an Employer Payment Summary (EPS) before 14 October 2013 that reports a 'period for inactivity' - for example, if an employer has sent an EPS in August 2013 to report a period of inactivity from September 2013 to February 2014.
In either instance, if an employer receives a non-filing message they do not need to take any further action.
Employers will not necessarily receive a message in every instance of late filing or failure to file. There is therefore no need for employers to contact HMRC if they think they should have received a message but have not done so.
2013-14
Although there are no in-year penalties for late filing for the current tax year, employers are reminded that they are liable to penalties if they do not report the final payments made to their employees for 2013-14 by 19 May 2014. Please see HMRC's guidance on ' What happens if you don't report payroll information on time '.
More information on the new electronic messages
All of the electronic messages are aimed at helping employers bring their PAYE up to date and will remind employers that:
from April 2014, if they don’t pay or report on time, they may incur penalties in-year rather than incurring them after the end of the year as now if they had no PAYE payment to make because they did not pay any employees during a particular period, they should let HMRC know by sending an Employer Payment Summary (EPS).
There's full information on how to view these electronic messages in the What's New message published on 21 October 2013.
Helping employers keep up to date with their PAYE
Dispatch of 2013-14 Payment Booklets
12 December 2013
HMRC has published a further update about the bulk dispatch of the 2014 to 2015 Payment Booklets to employers and the temporary suspension of dispatch of 2013 to 2014 Payment Booklets. Further to the What's New message issued on the 5 December 2013 HMRC are pleased to advise that they have obtained an extension on the period of time that the 2013 to 2014 booklets will be issued before they have to take the suspending action.
CIPP Policy News Journal
16/04/2014, Page 301 of 519
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