The normal appeal process will apply to these penalties. The new on line appeals service may only be used to appeal the new in-year penalties.
PAYE and Universal Credit
HMRC say that they want employers to report their PAYE correctly and on time rather than incur penalties. For the purpose of Universal Credit (UC), reporting PAYE in real time on or before each payment date (and the correct use of the ‘hash’ cross reference where this is relevant) improves benefit administration; making it easier for Universal Credit claimants and minimising contact between employees who claim UC and their employer. CIPP comment The Policy team are pleased about the common sense approach behind the phased introduction and the advance warnings to those at risk of penalties.
Helpsheet on PAYE penalties
18 September 2014
HMRC have just published a new version of their helpsheet on penalties for late filing and non-filing of PAYE information in RTI.
The helpsheet has been updated to take account of the recently announced timetable for phasing in the penalties for RTI information which is not filed or is filed late.
HMRC has begun issuing GNS messages to employers
22 September 2014
Readers will recall the recent HMRC announcement explaining the plan to phase in the implementation of penalties for the late filing of PAYE information. The announcement confirmed that HMRC would issue electronic generic notification service (GNS) messages to all employers, to confirm when the new in-year penalties will apply them. HMRC have now begun to issue these messages in stages to employers who have schemes of 50 or more employees. They say that employers do not need to contact them if they do not receive one immediately.
Real Time Information bulk data matching initiative
30 September 2014
From October 2014 the Department for Work and Pensions (DWP) are going to carry out an exercise matching HMRC Real Time Information (RTI) data with data held in the benefit system. A circular has now been issued giving information about the exercise and how it will affect local authorities in particular.
The DWP circular explains that they are working with HMRC to use RTI to help identify fraud and error in the benefit system.
From October 2014 DWP will carry out an exercise matching RTI data with data held on:
Income Support Jobseeker’s Allowance Housing Benefit
CIPP Policy News Journal
08/04/2015, Page 317 of 521
Made with FlippingBook - Online magazine maker