HMRC have announced a further easement on the issue of late filing penalty notices where an employer fails to meet the deadline by less than three days.
The announcement confirms that this easement will apply from 6 March 2015, which will be of immediate benefit to employers with less than 50 employers, for whom late filling penalties will begin from 6 March. For larger employers who may already have been issued a late filing penalty notice but who missed the deadline within 3 days, are being advised to appeal the penalty notice by using the “Other” box and add “Return filed within 3 days” within the Appeal a Penalty process of their (or their agents) PAYE online account. Penalties can also be appealed in writing. An employer has 30 days in which to appeal. CIPP comment The CIPP fully support this announcement which will go a long way to removing an unnecessary burden for employers who have sought to be compliant and yet failed by a short margin. Removing these employers from the Penalty & Appeal process will go a long way to improving the experiences of reporting PAYE returns in in real time for employers and their agents. The announcement also notifies that in addition to this measure and to prevent unnecessary penalties being issued, HMRC will be closing around 15,000 PAYE schemes next month that have not made a PAYE report since April 2013 and which appear to have ceased.
HMRC will be writing to the affected schemes to tell them about the planned closure and what to do if they are, or should be, operating PAYE.
Pensions
Automatic Enrolment
about their ability to service the increasing volume of SMEs that will be seeking guidance in 2014, while 21% of IFA firms plan to take on new staff.
But PLANSPONSOR UK also revealed this week while IFAs may be planning to recruit new staff, this hiring boom has failed to materialise thus far.
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Technical changes to automatic enrolment – exceptions to employer duties
17 February 2014
The government has published their response to the consultation on exceptions to the automatic enrolment employer duties.
Currently, the automatic enrolment legislation relies solely on the jobholder to determine whether they should opt out of pension saving. The Department for Work and Pensions (DWP) state that it became apparent during the early days of live running that pension saving, or further pension saving, may not be appropriate for everyone.
In March 2013 the DWP issued a consultation ‘ Technical Changes to Automatic Enrolment: Public consultation on draft regulations and other proposed changes ’.
CIPP Policy News Journal
08/04/2015, Page 322 of 521
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