HMRC Weekly Update

Penalties for outstanding PAYE Employer Annual Returns, appealing, Class 1A NIC Payments, updated advisory Fuel Rates and High Income Child Benefit charges.

Penalties for 2011-12 PAYE Employer Annual Returns (P35 and P14s) that have still not been received

The 2011-12 Employer Annual Returns (P35 and P14s) were due by 19 May 2012. These returns are now over 12 months late and HMRC has started to send penalty notices where our records indicate that the return is still outstanding. 

The penalty is based on £100 per 50 employees for each month your return is outstanding, from 20 January 2013 to 19 May 2013. So, an employer with 50 or less employees will receive a £400 penalty. This penalty is in addition to those penalties already issued in September 2012 and January 2013.

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

If you did not have to maintain any forms P11 (Deduction Working Sheets) during the tax year so didn’t need to complete an Employer Annual Return then you still need to tell us.

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.

Class 1A NIC Payments

Please remember to check the correct payment reference is used for Class 1A NIC payments to avoid misallocated payments and unnecessary contact from HMRC. The Class 1A NIC Payments for 2012-13 guidance’s Use the right payment referencegoes into more detail and provides an example.

Advisory Fuel Rates

Advisory Fuel Rates updated 

HM Revenue & Customs has published advisory fuel rates to operate from 1 June 2013.

High Income Child Benefit charges

Authorising a tax adviser for High Income Child Benefit charge matters 

If you want a tax adviser or accountant to act on your behalf for specific matters relating to the High Income Child Benefit charge, you'll need to formally authorise them using this form.

Technical Team

Posted in: News