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‘PAYE underpaid’ - GNS message 3 goes live

December 18, 2013

 

HMRC has today announced that the third in their series of RTI Generic Notification Messages has gone live.  This message informs employers that there appears to be an underpayment on their account, and reminds them to make sure they pay on time and in full in the future.  The electronic message will be sent out in conjunction with HMRC’s usual letters where a payment appears to have been made late, and is also visible to agents.

Today’s announcement means that three of the four planned electronic messages are now being issued to employers, the second late filing reminder having gone live on the 10 of December.  These messages are, HMRC says, designed to help employers and their payroll providers make sure their payroll processes are RTI-compliant in advance of in-year penalties, which begin in April for late filing and late payment.

The messages will be released gradually by HMRC so that they can “monitor and review the message service to ensure it is as efficient and thorough as possible.”  Not every occurrence of late filing, non-filing or late/under payment will necessarily mean an employer receives a generic notification notice, and employers do not need to contact HMRC if they have not received a notification when they think they should have.

Details also emerged today of an issue with an incorrect figure is being shown on the employer Liabilities and Payments viewer for month 5 (6 August to 5 September 2013), for a “relatively small number” of employers.  This is being caused by data from some Employer Payment Submissions not appearing on the Business Tax Dashboard.  HMRC’s internal systems do show the correct position, and the only employers affected are those who submitted EPS reports between 8 - 13 September.

Employers do not need to contact HMRC if they think they are affected by this issue: HMRC has details of all those affected and is working to correct them.  They expect that the Dashboard will be correct by the middle of January 2014.

The introduction of this GNS message is signficant because it represents the first time since RTI began in April that HMRC have shared automatically with employers and their agents, whether the employer's PAYE account balances.

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