HMRC has written a short update on their progress with RTI in relation to migration, administration burdens and issues.
Within the update HMRC refer to recently published research ‘PAYE Real Time Information Main Migration Research’. For your information we published this on our news pages on 4 February.
To view the update you can download the PDF within our news item .
Electronic messages to employers
11 February 2014
HMRC has issued an electronic warning message to employers who have not submitted the number of returns expected during the January tax month.
The message is intended to be a helpful reminder to employers in case they have forgotten to make their PAYE submission on time. They are not penalty notices.
Employers receiving this message should check that they have sent all the submissions that are due for their PAYE scheme.
If employers have notified HMRC recently that their business has ceased, then they can ignore the electronic message and do not need to contact HMRC.
HMRC started to issue these messages in December 2013. There is more information in the 'What's New' message from 10 December 2013 which also sets out instances where an employer may receive a non-filing message although they have filed on time.
Revised RTI guidance for redundancy payments published
18 February 2014
Conflicting real time information guidance on redundancy payments has now been revised by HMRC.
When HMRC updated areas of their PAYE guidance in mid-January various stakeholders raised concerns as the guidance was inconsistent with previous direction.
The CIPP are pleased that HMRC has listened to feedback from the payroll profession and has now revised and published the guidance: ‘ When an employee leaves, retires or is made redundant ‘.
HMRC listen to payroll profession and announce delay in RTI penalty regime
13 February 2014
HMRC has just announced that there will be a staggered start to the introduction of Real Time Information penalties.
The new automatic in-year Pay As You Earn (PAYE) penalties for late filing and late payment and in-year interest (charged on tax and National Insurance Contributions (NICs) that are paid late during the year), were due to start from 6 April 2014.
Real Time Information (RTI) is a big change and HM Revenue and Customs (HMRC) and some employers are continuing to learn. Having listened to customer feedback, HMRC has
CIPP Policy News Journal
16/04/2014, Page 357 of 519
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