Guidance is published in the guide ' What happens if you don’t report payroll information on time ’
Real Time information and late payment
Reporting in real time does not change an employer or pension provider's legal obligation to pay HMRC in full - at the right time - the amounts they deduct from their employees or pensioners as they go through the tax year.
Underpayments 2012-13
From Monday 19 November 2012 HMRC started contacting employers with apparent underpayments to help them get up-to-date and on the right lines with their payments.
Late payment penalties 2012-13 and 2013-14
For the tax years 2012-13 and 2013-14, HMRC will continue to use a risk-based approach to identify employers who are not complying with their payment obligations and who therefore might be liable to late payment penalties. Where employers who are not complying with their obligations are identified, late payment penalties may be charged. HMRC will notify employers who may have defaulted on either a filing or payment obligation as soon as possible to enable them to get back to compliance quickly and avoid any further penalties for future failures. For further information on payment of PAYE, please read 'PAYE/National Insurance payments and deadlines'.
For reporting in real time - PAYE/National Insurance payments and deadlines
For current PAYE - PAYE/National Insurance payments and deadlines
NEW SCHEME REFERENCE NOT RECEIVED IN TIME FOR FIRST FPS; WHAT DO I DO?
5 February 2013
A concern has been raised on the CIPP Real Time Information online forum (SIG) around the impact of delayed PAYE registration once RTI goes live.
A member of the CIPP Real Time Information online forum (SIG) posted a concern around registering new employers/schemes and asked what would happen if the first FPS was required and no reference had been received? We have received the following response from HMRC. We will be monitoring this during 2013-14, when there are no late payment or late filing penalties and will consider further changes if necessary. HMRC acknowledges that it can take time to register a new PAYE scheme. In most cases this does not cause a problem because the employer registers their scheme in good time before starting to pay employees. An employer should operate PAYE from the outset. If they need to pay employees before their scheme reference is issued they should start submitting PAYE information in real time as soon as practical once the scheme is set up.
We will be monitoring this during 2013-14, when there are no late payment or late filing penalties and will consider further changes if necessary.
RTI - RELAXATION OF REPORTING FOR SMALL BUSINESS
19 March 2013
CIPP Policy News Journal
16/04/2014, Page 324 of 519
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