provided additional guidance in the technical pack for software developers, which includes the following:
"HMRC has no objection to software developers developing a solution that allows an employer to select a reason which can then be applied to the entire workforce or to multiple employees covered by the RTI submission. While the reason should be reported at employee/payment level, we realise there may be occasions when either the entire workforce or large numbers of the workforce are affected by the same reason, so a solution to apply the reason across multiple employees on a particular submission could be time saving for an employer."
The policy team would therefore encourage members to seek advice from their payroll software providers if this is an issue for them.
HMRC change their approach to interim penalties for 2012 to 2013 and 2013 to 2014
30 May 2014
When a late return is actually received, in every case HMRC will issue a revised updated penalty notice showing the correct amount of penalty due.
As part of HMRC's transition to in-year PAYE Real Time Information penalties for late and non filing, HMRC are changing their approach to issuing updated penalty notices for the same PAYE non filing default. These changes impact both the 2012 to 2013 and 2013 to 2014 tax years.
PAYE for Employers: reduction in penalty notices for outstanding returns
Up to and including 2013 to 2014, employers who do not meet their filing obligations may be liable to an escalating penalty, based upon the size of the employer and the number of months for which the filing default persists. The penalty will be £100 per 50 employees for each month or part month the returning is outstanding from 20 May 2014 to 19 September 2014. So an employer with 50 or less employees where the return is still outstanding by 20 September 2014 will receive a penalty of £400.
When a late return is actually received, in every case HMRC will issue a revised updated penalty notice showing the correct amount of penalty due.
2012 to 2013 Tax Year
HMRC will not now issue a third penalty notice (originally scheduled for issue at the end of May this year) to those employers who have not yet submitted their 2012 to 2013 return which was due on 19 May 2013. HMRC will continue to pursue any missing returns by virtue of the penalty notices already sent to those employers in September 2013 and January 2014. HMRC would encourage any employer who has yet to file to do so as soon as possible or contact HMRC if they have no return to make.
2013 to 2014 Tax Year
The filing deadline for 2013 to 2014 returns of 19 May 2014 has recently passed. HMRC will (as in earlier years) be shortly writing to those employers who they believe have yet to submit their outstanding 2013 to 2014 return to alert them to take immediate action in order to avoid any penalty that is due from building up any further. Employers who had no return to make for the 2013 to 2014 tax year should contact HMRC as soon as possible so that their records can be updated accordingly.
CIPP Policy News Journal
08/04/2015, Page 312 of 521
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