HMRC Weekly Update: 19 July 2013

HMRC have provided a further informal update on RTI, the new online end of year expenses and benefits service and information on P11D(b) forms.

Real Time Information

Real Time Information: Filing and paying HMRC 

This is an update on HM Revenue & Customs' earlier messages about the PAYE filing and payment position for employers reporting PAYE in real time. It will be of particular interest to employers who pay HMRC quarterly and/or have class 1A NIC liability for 2012-13.

PAYE for employers: Real Time Information and hours worked

A reminder for employers of the importance of accurately recording the hours that their employees have worked.

New Online End of Year Expenses and Benefits Service

New online end of year expenses and benefits service

Information for employers who have been unable to submit forms P11D, P11D(b) and P9D using the new online service.

PAYE: P11D(b) Return of Class 1A National Insurance Contributions – 3rd Interim Penalty for outstanding 2011-12 returns

On 15 July 2013 HMRC started to send third interim penalty notices where our records show that we have still not received your 2011-12 P11D(b) Annual Return of Class 1A National Insurance 
Contributions due. 

It is now 12 months after the filing date of 6 July 2012. We issued reminders to file in June 2012 and first and second penalty notices in November 2012 and March 2013. 

The penalty will be £100 for every 50 employees for each month your return has remained outstanding from 7 March 2013 to 6 July 2013. 

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)

How to pay Class 1A National Insurance

Technical Team

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