take the steps necessary to prevent them arising in the first place
Each time we identify a root cause we will update our guidance, where appropriate, as soon as possible. We have already updated the View your current PAYE payment and submission position section of our guidance for employers using HMRC's PAYE Online, to make it clearer when we update this information, and what information will be available at any given time.
TAX CODE ISSUES
15 August 2013
HMRC has been investigating a number of issues reported by some CIPP members.
After investigation it was found a number of duplicate employments had been created for various reasons. HMRC is confident these are not systematic failures but more from a processing failure. These process failures are again due to many different circumstances such as fractured employments, some FPS inaccuracies etc. HMRC has corrected those they believe have been affected and are hopeful the bulk of tax code issues either have or will be resolved very shortly. If you do have a concern over one of your employee’s tax codes there is a specific helpline for which some of the CIPP members have used and found very helpful. The number is 0300 200 3300.
RECONCILIATION ISSUES
15 August 2013
HMRC has been investigating a number of issues reported by some CIPP members. Emerging findings have yet to reveal any significant issues but work will continue into these cases to flush out the causes. HMRC is also investigating the issues reported involving the transposing of figures on the Dashboard including the negative figures being reported. In the meantime HMRC has asked that we reiterate the EPS process. Below is an example of how the EPS should work, when it needs submitted and the consequences of not adhering to this guidance. Full Payment Submission (FPS) submitted for employees paid on 31 May (month 2) on 31 May 2013; The EPS relating to this FPS must be submitted to HMRC for month 2 on or before 19 June 2013; HMRC systems look at the “Charge” (payment due) on 6 June 2013 based on the FPS and or EPS data submitted by this date for month 2. However if there is no EPS then the Dashboard viewer will be updated after 6 June with the known figures. HMRC then carries out another calculation for month 2 on 19 June 2013. The Dashboard (L&P) viewer is then updated after 20 June. If the EPS for month 2 is not received by 19 June then any submission after that is a credit against month 3. If the EPS for month 2 is submitted before 19 May it is a credit against month 1. Based on the above example if an employer chooses to submit the FPS and EPS on 31 May 2013 then the system will still assume month 2 as it is after 20 May so there should still not be an issue. The key message is to ensure your EPS for the tax month in which it relates is submitted before 19 th of the following month. HMRC have said when they have looked into EPS submissions a number of them have been after 19 th of the month meaning the viewer is not correct according to the employer.
CIPP Policy News Journal
16/04/2014, Page 337 of 519
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