“The roll-out continues to exceed our expectations. I am delighted that 83 per cent of SMEs and 77 per cent of the smallest businesses are already on board. We will now write to the minority of employers who are not, to establish how we can help them meet the requirements of reporting in real time.”
REAL TIME INFORMATION PILOT EMPLOYERS AND 2012-13 END OF YEAR PENALTIES
19 June 2013
HMRC has published clarification on the end of year penalty position under RTI.
HMRC will begin issuing penalty letters from Tuesday 25 June 2013 to those employers who have not submitted a final Full Payment Submission (FPS) or Employer Payment Summary (EPS) for 2012-13. These are the equivalent of 2012-13 end-of-year penalty notifications.
However, please note that, to ensure that employers who took part in the pilot are treated in the same way as non-pilot employers, penalties were applied from 19 May 2013.
Pilot employers who have yet to submit returns for 2012-13 should do so as soon as possible to prevent further penalties applying. As the deadline of 19 April 2013 has passed for submitting a final FPS, pilot employers should instead submit an Earlier Year Update (EYU) to make their final 2012-13 report.
If there are any 2012-13 statutory payments to recover etc., employers also need to submit an EPS as the EYU won't pick up any recovery corrections that need making.
When completing this EPS, employers should ensure they complete and answer the end-of- year declarations and questions.
Full guidance can be found in the guide PAYE end-of-year tasks for real time pilot employers
INDEX LIST OF RTI PAGES ON HMRC WEBSITE
1 July 2013
As we all know, HMRC’s website holds a huge amount of information, which can be time- consuming to navigate around. Whilst this may be very useful for those new to payroll, or encountering a particular problem for the first time, it can be irritating for those familiar with HMRC’s website, and who know the page they want, but just can't find it without endless clicks through the different layers of guidance. Those of you in this second category may find HMRC’s index of RTI pages useful. It does however come with a health warning. There may be occasions when guidance has moved and the link on the index no longer works. At the moment there is no intention to keep this index updated, however along with other stakeholder groups, we have urged HMRC to reconsider this policy. And of course, if you are encountering a situation for the first time, we would always recommend that you follow the routes through the usual HMRC web pages.
FORUM OF PRIVATE BUSINESS RESEARCH SUGGESTS THAT RTI IS RESPONSIBLE FOR RAISED EMPLOYER COMPLIANCE COSTS
9 July 2013
CIPP Policy News Journal
16/04/2014, Page 333 of 519
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