Employers who have yet to file their 2013 to 2014 return in real time, should do as soon as possible. For more information on filing the 2013 to 2014 PAYE final submission for the year please see PAYE final submission for the year and end-of-year tasks . For those employers who HMRC have agreed can send their PAYE information on paper and have yet to file their P35 Employer Annual Return should do so as soon as possible. For more information on filing the 2013 to 2014 P35 Employer Annual Return please see: Filing your Employer Annual Return (P35 and P14s) for 2013 to 2014 . HMRC will also be sending in September 2014 (as in previous tax years) a penalty notice to any employers who by that time has not filed their outstanding 2013 to 2014 return, which will be by then four months late. HMRC will not now be issuing further 'interim' penalty notices for outstanding 2013 to 2014 returns which would have been issued in January 2015 and May 2015. HMRC will continue to pursue those returns that remain outstanding for the 2013 to 2014 tax year by virtue of the penalty notice issued in September and will finalise any penalty due upon receipt on the late filed return. These actions are part of a series of measures which are intended to help in smoothing the transition to in-year penalties. This approach should help avoid any confusion between the end of year penalties currently in operation and the new in-year penalties which are due to commence in October 2014 with the first quarterly penalty notices scheduled for issue in January 2015.
Changes to 2014-15 EPS from October 2014
16 June 2014
HMRC have published changes to the 2014/15 EPS which will clearly be of much interest.
HMRC have now published attached version 4.2 of the 2014/15 RTI RIM artefacts , changes document and an updated data item guide . These will be published in the RTI technical pack within the next few days.
HMRC report as follows:
The changes are within the 2014-15 EPS (version v1.2) and are as follows:
Introduction of a new data field “Tax Month” (data item 167) Increase the allowable Period of Inactivity from a maximum of 6 months to a maximum of 12 months. These changes were requested by developers and are both optional and backwards compatible so submissions based on the existing EPS format (v1.1) will continue to be accepted.
The test services (LTS & VSIPS) will be updated by 30th June 2014. The Live service will be updated in October 2014.
There are no changes to the EAS, NVR, 2014-15 FPS or 2013-14 EYU messages.
We are currently working on revised specifications for the 2015-16 tax year, including the 2014-15 EYU message, and hope to make these available at the end of this month.
Late notification of leavers - updated RTI guidance
CIPP Policy News Journal
08/04/2015, Page 313 of 521
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