PAYE RTI News
HMRC issues penalty letters in error
June 30, 2014
HMRC have apologised for an error which has meant that some employers have received penalty warning letters for 2013-14 when no penalty is due. In a ‘What’s New’ message published on its website, HMRC says that the number of employers affected is “relatively small”, and that it is “urgently updating the records of all those employers” affected by the problem.
HMRC says that the penalty notices have been generated where employers made their final reports for 2013/14 by submitting:
- a month 12 Full Payment Summary with zero financial values, declaring final submission for the year
- a month 12 Employer Payment Summary EPS with zero financial values, whether or not declaring final submission for the year
- a month 12 EPS claiming CIS deductions suffered
- an Earlier Year Update with zero financial values
Employers who have sent all their submissions for the 2013 to 2014 tax year do not need to take any action and no penalty will be charged, however HMRC urges those employers who have not yet sent their final submissions to do so as soon as possible.
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