to update our systems and enhance our guidance and customer support as needed. We know that those who have had most difficulty adjusting to real-time reporting have been small businesses, so this staged approach means they have a little more time to comply with the new arrangements before facing a penalty. We believe this is the best approach for HMRC and our customers, as we all get used to the new in-year penalties.” Where employers believe they have a reasonable excuse for sending a return late, they will be able to appeal using HMRC’s new, online appeals process for automated penalties. This should speed up the appeal process for businesses and HMRC.
In the run up to March 2015, HMRC will examine other ways to encourage employers to comply with the rules, in addition to financial penalties.
Penalties for late real-time PAYE returns – further information
11 September 2014
HMRC have now issued more information about the phased introduction of penalties for late real time returns
HMRC have now clarified their plans in a number of respects:
Supporting communications in September
HMRC will shortly begin sending electronic GNS messages to all employers. These will confirm when the new in-year penalties will apply, based on the number of employees shown in their records. For guidance on how to view GNS messages go to the “Online notices - Generic notification service (GNS)” section of the Using HMRC's Online Service - PAYE for employers internet guidance page.
From 19 September 2014 they will also issue letters to employers whose records indicate that they have:
50 or more employees; and received more than one late/non filing GNS alert in recent months
The aim of this letter is to alert them that they may face penalties from October 2014 if they do not file on time. It also provides helpful practical information about how they can avoid these penalties.
HMRC have also shared for information:
the text of the two GNS messages - one for employers with schemes of 50 or more employees, the other for all other employers - that they plan to issue in September the letter
End of Year penalties for 2013-14
HMRC explain that the new in-year penalties replace the end of year penalties, which apply up to and including the 2013-14 tax year.
They will issue end of year penalties from late September, for employers who they believe failed to send their final submission for 2013-14 when one was expected and remains outstanding, or where the employer has not yet told HMRC that one wasn’t due.
CIPP Policy News Journal
08/04/2015, Page 316 of 521
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