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HMRC tells employers how to respond to GNS messages

September 2, 2014


In a post on the GOV.UK website today, HMRC has laid out what employers should do if they receive a late reporting or late payment Generic Notification Service alert.  The post states that HMRC “doesn’t want to charge penalties”, and that GNS messages are designed to help employers change their processes to ensure they are compliant with RTI reporting obligations.

Points of action are included for the late filing notice, non filing notice and late payment notice; these include checking the payment dates as reported on your FPS, ensuring that a ceased scheme has been correctly reported to HMRC and making sure that an EPS is sent where required.  Issues related to these areas have persisted all through the implementation and first sixteen months of RTI, resulting in disputed charges arising for some PAYE schemes and creating considerable problems for some employers and their agents.

The post contains links to further HMRC guidance on how to tackle PAYE issues and also to information on the PAYE penalty regime for late payment and late reporting.

The guidance comes one month before HMRC's automated penalty regime for late filing of RTI is due to commence on 6 October 2014, 6 months later than originally planned.

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