HMRC has announced a change in approach to issuing updated penalty notices for the same PAYE non-filing default as part of the transition to real time information (RTI). The change will affect the 2012/13 and 2013/14 tax years and should help avoiding confusion between the existing end of year penalties and the new RTI penalties.
HMRC has decided not to issue a third penalty notice (originally scheduled for issue at the end of May 2014) to those employers that have not yet submitted their 2012/13 return, which was due on 19 May 2013. HMRC will continue to pursue any missing returns by virtue of the penalty notices already sent to those employers in September 2013 and January 2014.
For 2013/14, HMRC will send in September 2014 (as in previous tax years) a penalty notice to any employers that by that time have not filed their outstanding 2013/14 return, which will be by then four months late. However, HMRC will not issue further ‘interim’ penalty notices for outstanding 2013/14 returns which would have been issued in January 2015 and May 2015. HMRC will continue to pursue those returns that remain outstanding for the 2013/14 tax year by virtue of the penalty notice issued in September and will finalise any penalty due upon receipt on the late filed return.
HMRC has announced a change in approach to issuing updated penalty notices for the same PAYE non-filing default as part of the transition to real time information (RTI). The change will affect the 2012/13 and 2013/14 tax years and should help avoiding confusion between the existing end of year penalties and the new RTI penalties.
HMRC has decided not to issue a third penalty notice (originally scheduled for issue at the end of May 2014) to those employers that have not yet submitted their 2012/13 return, which was due on 19 May 2013. HMRC will continue to pursue any missing returns by virtue of the penalty notices already sent to those employers in September 2013 and January 2014.
For 2013/14, HMRC will send in September 2014 (as in previous tax years) a penalty notice to any employers that by that time have not filed their outstanding 2013/14 return, which will be by then four months late. However, HMRC will not issue further ‘interim’ penalty notices for outstanding 2013/14 returns which would have been issued in January 2015 and May 2015. HMRC will continue to pursue those returns that remain outstanding for the 2013/14 tax year by virtue of the penalty notice issued in September and will finalise any penalty due upon receipt on the late filed return.
