HMRC has announced that from 28 October unused PAYE schemes will be closed, and that employers who have not used their schemes will receive letters explaining that their PAYE schemes have been closed. PAYE schemes opened after 5 April 2013 where the employer has not sent any PAYE returns, or paid HMRC within four months of the opening of the scheme, will be closed automatically, although HMRC says that those registered as annual schemes will not be closed.
HMRC is also introducing a series of new electronic messages to help employers keep their PAYE up to date, with the first of these messages to alert employers if they have submitted a late full payment submission. Employers receiving one of these messages should ensure they submit their PAYE returns on time from 6 April 2014, to avoid potential in-year penalties in 2014/15. There are no in-year penalties for late filing and/or payment for the current tax year; however, employers will be liable to penalties if they do not submit their final PAYE report for 2013/14 on time.
HMRC has announced that from 28 October unused PAYE schemes will be closed, and that employers who have not used their schemes will receive letters explaining that their PAYE schemes have been closed. PAYE schemes opened after 5 April 2013 where the employer has not sent any PAYE returns, or paid HMRC within four months of the opening of the scheme, will be closed automatically, although HMRC says that those registered as annual schemes will not be closed.
HMRC is also introducing a series of new electronic messages to help employers keep their PAYE up to date, with the first of these messages to alert employers if they have submitted a late full payment submission. Employers receiving one of these messages should ensure they submit their PAYE returns on time from 6 April 2014, to avoid potential in-year penalties in 2014/15. There are no in-year penalties for late filing and/or payment for the current tax year; however, employers will be liable to penalties if they do not submit their final PAYE report for 2013/14 on time.
