HMRC PAYE update 134

HMRC have provided a further informal update on PAYE related matters for sharing. The update covers penalties for outstanding 2011-12 PAYE Employer Annual Returns, how to appeal against a penalty, an amendment to CWG2(2012), Employer Bulletin 42 and changes to the way HMRC handle inbound post.

PAYE update starts here:

Penalties for outstanding 2011-12 PAYE Employer Annual Returns (P35 and P14s)

The 2011-12 Employer Annual Returns (P35 and P14s) were due by 19 May 2012. These returns are now over 4 months late and HMRC has started to send penalty notices if our records indicate that we have not yet received your return.

The penalty will be £100 per 50 employees for each month your return is outstanding, from 20 May 2012 to 19 September 2012. So an employer with 50 or less employees will receive a £400 penalty.

If you have a return to make, and have not sent it yet, please send it without delay.

Appealing against a penalty

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.

Amendment to CWG2(2012)

CWG2 (2012) Employer Further Guide to PAYE and NICs

This helpbook has been amended.

Employer Bulletin – Issue 42

Employer Bulletin Issue 42 (PDF 957K)

Issue 42 of the Employer Bulletin is now available. Aimed at Employers and Agents it contains important information and updates about Real Time Information and provides a summary of other news which may affect the operation of payroll responsibilities.

HMRC – changes to the way inbound mail is handle

New HM Revenue & Customs (HMRC) addresses for post

HMRC is making a significant change to the way inbound mail is handled - making response times faster and more efficient.

[HMRC say that taxpayers and agents should start to see the new PO Box addresses on HMRC correspondence from October.]

Technical Team

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