HMRC send employers messages of help
HMRC have introduced a series of new electronic messages to help employers keep their PAYE up to date.
The first of these messages will alert employers that they appear to have submitted a late Full Payment Submission (FPS). Any employer receiving one of these messages must ensure that they are geared up to submit their PAYE returns on time from 6th April 2014 in order to avoid penalties in 2014/15.
Although there are no in-year penalties for late filing and/or payment for the current tax year, penalties can arise if employers do no submit their final PAYE report for the year ended 5th April 2014 on time.
Some employers, in particular contractors, may have filed on time for this tax year as they have fewer than 50 employees and, by virtue of a temporary reporting relaxation lasting until 5th April 2014, are only required to file by the end of the relevant tax month.
How employers view these messages will depend on how they make Real Time Information (RTI) submissions as follows:
| Method of making RTI submission | View message |
|---|---|
| Electronic Data Interchange (EDI) | Same EDI channel |
| Internet using commercial software | Possibly within employer’s software. If not by logging into PAYE Online Services |
| Mixture of EDI & internet | Logging into PAYE Online Services |
| HMRC’s Basic PAYE Tools | Logging into PAYE Online Services |
Messages can also be viewed by using HMRC’s PAYE Desktop Viewer (PDV).
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