Other miscellaneous reasons We continue to see miscellaneous instances of employers getting used to what needs to be reported. The following examples are shared because they may provide useful pointers in understanding the types of things that are happening:
redundancy pay included in taxable pay in error duplicate payroll was submitted under a different employer reference employee missing from submission
employee not been ceased correctly in payroll, reporting continued some employees were freelance and should not have paid tax or NI NI deductions made in error employer didn’t realise they needed to pay the employer element of NICs NI missed off FPS employers NI not included in FPS employee pay figures relate to a previous tax year change of payroll provider, both old and new providers submitted FPS employer pays employees 3 weeks in arrears but calculation of payments to HMRC didn’t take that into account erroneous employee on payroll payment to employees made early over the Christmas period, 2 months pay on one FPS employer forgot to tell payroll agent about a new employee.
Pilot employers sent late payment letters in error
17 April 2014
Some employers who were in the Real Time Information pilot have been sent letters in error.
HMRC has publicised that a small number of employers who took part in the PAYE Real Time Information pilot have received a PAYE Late Payment default warning letter (FP12) for the tax year 2012 to 2013.
In some cases multiple letters have been received. These letters have been issued in error and any employer receiving one should ignore it.
HMRC apologises for the inconvenience caused.
Making a final 2013 to 2014 PAYE submission after 19 April 2014
25 April 2014
HMRC has published a reminder highlighting that the final date for sending Full Payment Submissions for 2013/14 has now passed and those employers who have yet to report information must use an Earlier Year Update. Employers who still need to send PAYE information for 2013 to 2014 that they would normally have reported on a Full Payment Submission (FPS) must now report this by using an Earlier Year Update (EYU). To avoid a late filing penalty for 2013 to 2014, employers should ensure that they have reported all their 2013 to 2014 PAYE information to HMRC by 19 May 2014.
EYUs may be available through payroll software. However, if this doesn't have an EYU facility employers can use HMRC's Basic PAYE Tools .
CIPP Policy News Journal
08/04/2015, Page 309 of 521
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