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HMRC announces online RTI appeals facility and other changes

January 17, 2014

 

HMRC has published details of some changes to RTI reporting which will come into effect from April 2014.  The most significant development of the announcement is HMRC’s introduction of an online RTI appeals process to allow employers both to appeal and potentially have penalties cancelled automatically. HMRC says the updated guidance is intended to “forewarn” employers of changes to RTI reporting and help them to meet their obligations.  Some of the updates concern new items which can be reported on employers' RTI submissions: employers will be able to include a ‘Late reporting reason’ on a late FPS; on an EPS, employers will be able to enter bank account details in order to facilitate quicker repayments and there will be new fields on the Earlier Year Update for 2013-14.

Employers will be able to make their first RTI submission for the 2014-15 tax year from 6 March onwards.  Further guidance has been released for employers who are either unable to file online or who are exempt from online filing.  More information on what counts as a reasonable excuse for not filing on time has also been published.

The update announced for the first time that HMRC will introduce an online appeals facility from April 2014.  Updated guidance on filing and paying HMRC elsewhere on their website states that this facility will be available through HMRC’s Online Service, and will

not only allow appeals to be submitted electronically – in some cases HMRC will also be able to accept and settle the appeal automatically.”

The HMRC guidance states that you can appeal a penalty if you think: that the penalty is not due; that the amount of the penalty is wrong or if you had a reasonable excuse for the payment being late.

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