If you didn't pay any employees within that tax period, you should let HMRC know by sending a no payment Employer Payment Summary (EPS) by the 19th of this month.
If you have sent all your returns or you have notified HMRC in the last five days that you no longer employ anyone, you don't need to contact HMRC."
Although employers have until the 19th of the following tax month to send an EPS to make a nil payment submission, HMRC issue non-filing GNS messages shortly after the end of each tax month to prompt employers to make a submission in time to avoid a specified charge and, in future, a potential in-year filing penalty. Please note that as HMRC will be carrying out thorough initial testing before releasing these messages for month 1, there may therefore be a short delay in issuing non-filing messages. Therefore, customers who file a 'nil EPS' for month 1 shortly after 6 May might still receive a non-filing GNS message for month 1. There is no need to contact HMRC in these cases. Employers may receive both a late filing and a non-filing GNS message relating to the same month. Employers who receive either message should use it as a prompt to ensure that their business is ready to submit their PAYE returns on time from 6 October 2014, when in-year penalties for failure to report PAYE on time will be introduced.
There is more detailed information on these messages and why employers might receive them in the updated guidance Using HMRC's Online Service - PAYE for employers .
Employer Payment Summary (EPS) can be filed during current month
15 May 2014
HMRC are due to issue the latest round of non-filing Generic Notification Service (GNS) messages very shortly.
Members are reminded that changes brought in since 6 April 2014 mean that the Employer Payment Summary (EPS) can now be filed during the current month so there is no need to wait until 20th of the month, thus avoiding a non-filing GNS being issued. Note that as per HMRC’s GNS improvements message on 13 May - as HMRC will be carrying out thorough initial testing before releasing messages for month 1, there may be a short delay in issuing non-filing messages. Therefore, customers who file a 'nil EPS' for month 1 shortly after 6 May might still receive a non-filing GNS message for month 1. There is no need to contact HMRC in these cases.
HMRC guidance 'What payroll information to report'
This message is intended to help those members avoid receiving a non-filing GNS who were waiting until the end of the month to file a nil payment EPS. We would like to stress that the change effective from 6 April is that nil payment EPS can now be filed during the month.
Real time information: late filing reason code
23 May 2014
Some members have advised the policy team that being unable to apply the late filing reason code across multiple employees or even a whole PAYE scheme was causing an administration burden.
HMRC has confirmed they have no objection to employers doing this where appropriate and encouraged payroll software providers to build the function into their payroll software; HMRC
CIPP Policy News Journal
08/04/2015, Page 311 of 521
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