PAYE outgoing notifications 23 June 2017
HMRC is stressing the importance of employers accessing PAYE online to ensure they are aware of coding notices and important messages.
HMRC’s Live Services section has asked us to help spread the word that employers should register for PAYE Online.
It is important that employers are encouraged to access PAYE online so they are aware of coding notices and important messages from HMRC.
Some generic notifications are issued to help customers understand when something has gone wrong, for example a late PAYE submission. They highlight that the employer may be charged a penalty, but also that they can appeal if they disagree with the penalty or have a reasonable excuse for filing late.
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Extension to returns deadline for Employment-related Securities 30 June 2017
HMRC has confirmed an extension to the 2016-17 share schemes returns deadline, from 6 July to 24 August 2017.
The extension is in recognition of the issues experienced with the Employment Related Securities (ERS) online service which has prevented some share scheme returns from being submitted.
The service is now working and you can upload Output Delivery System (ODS) templates and CSV files when submitting your annual return for the tax year 2016 to 2017.
Full details are in the Employment-related Securities Bulletin No 24 .
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Securities in respect of PAYE and National Insurance contributions 29 June 2017
Guidance has been updated on how to give HMRC a security by making a payment.
Tax law allows HMRC to require an employer to give an amount of ‘security’ if there is a risk that they won’t pay Pay As You Earn (PAYE) or National Insurance contributions which become due.
If an employer doesn’t pay their bill HMRC can use the security to settle it.
HMRC may send or give an employer a notice of requirement if:
in their previous or current business, they’ve failed to comply with their PAYE and National Insurance contributions obligations they have reason to believe that they might fail to comply with their PAYE and National Insurance contributions obligations
Full details and updated guidance
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The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 310 of 516
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