HMRC PAYE update 123

HMRC have provided a further informal update on PAYE related matters for sharing. The update covers P11D returns, electronic payment dates, information on an external email pilot, changes to the expenses and benefits table and Real Time Information.


A New Reminder Letter to Employers about overdue 2011-12 P11D/P11D(b) returns
A new letter has been introduced this year to remind employers to file their overdue returns P11D/P11D(b) and to advise them that they may have already incurred a late filing penalty which could increase if they do not file their P11D(b) by 6 August.

The letter will be issued from 27th July to all employers who have not submitted their form P11D(b) by 19 July, or advised HMRC that that a form P11D(b) is not due. A similar version of the letter will be issued at the same time to the employer’s authorised agent. Help in completing a form P11D(b) can be found at

The penalty charged for the late filing of a form P11D(b) is £100 for every 50 (or fewer) employees, for each month (or part month) the form P11D(b) is late. 
Once the P11D(b) form is received, HMRC will send the employer a penalty calculation up to the date the form was received. If the form continues to remain outstanding, the penalty will continue to increase until the form is received. HMRC will send further penalty calculations as appropriate, in November, March and July.

PAYE: P11D(b) Return of Class 1A National Insurance Contributions – 3rd Interim Penalty for outstanding 2010-11 returns
On 16 July 2012 HMRC will start to send third interim penalty notices where our records show that we have still not received your 2010-11 P11D(b) Annual Return of Class 1A National Insurance Contributions due. 
It is now 12 months after the filing date of 6 July 2011. We issued reminders to file in June 2011 and first and second penalty notices in November 2011 and March 2012. 
The penalty will be £100 for every 50 employees for each month your return has remained outstanding from 7 March 2012 to 6 July 2012. 
If you wish to appeal against the penalty notice, you must write to the office shown on the notice within 30 days stating why you think the penalty notice is wrong.
Completing form P11D(b) – find out more
How to pay Class 1A National Insurance

PAYE for employers: electronic payment dates
PAYE for employers: special notice about electronic PAYE payment dates 
An electronic PAYE payment is due on Sunday 22 July 2012 - to avoid paying late and late payment penalties, you must make sure HM Revenue & Customs have cleared funds by the payment date.

External email pilot
Tax agents and advisers - external email pilot 
Here is an update on the progress of the HM Revenue & Customs external email pilot (part of the joint initiative on service delivery) and details of how to provide feedback on the service.

Changes to Expenses and Benefits tables
Announcement - Changes to Expenses and Benefits tables 4.1 to 4.5 - July 2012 
This is due to time needed to resolve some late-emerging issues from the review of the methodology.

Real Time Information (RTI)
RTI pilot goes from strength to strength: Over 1,300 employers will join HMRC’s Real Time Information (RTI) pilot between now and September 2012.

Technical Team

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