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HMRC are set to introduce a series of new notifications aimed at helping employers manage their PAYE affairs and avoid penalties. Four types of generic messages will be sent to employers:
HMRC are set to introduce a series of new notifications aimed at helping employers manage their PAYE affairs and avoid penalties. Four types of generic messages will be sent to employers:
- non-filing notice: sent when HMRC’s records show that one or more of the full payment submissions (FPSs) has not been received;
- late filing notice: sent to an employer who appears to have submitted its FPS late;
- late payment notice; and
- notice reminding about late payments as a follow-up to the above notification.
The employer will be able to view the messages according to the method used to make real-time submissions to the Revenue through electronic data interchange (EDI), commercial software, or the department’s basic PAYE tools, among other means.
Employers that use a mixture of EDI and internet can view their messages by logging into PAYE online services. The generic notifications can also be received via the taxman’s PAYE desktop viewer.
Email alerts can be arranged for new messages by choosing the “notifications email” option within PAYE online services.
More information is available from the latest issue of Employer Bulletin, which also reminds readers of the importance of recording the correct number of hours normally work by employees, for the purposes of the real-time information system.
Many employers routinely select “D other” on their FPSs – but it should be selected only if the worker does not have a regular pattern of employment or the payment relates to an occupational pension or annuity. Otherwise, the employer should record the hours worked as follows.
A: up to 15.99 hours
B: 16 to 29.99 hours
C: 30 hours or more
If “D other” has been incorrectly selected in earlier submissions, there is no need to resubmit the form. Instead, report the correct hours on the next FPS.
Employer Bulletin includes a request by the Revenue to raise awareness among their about when they are entitled to claim employment expenses.
The department receive about 5,800 claims each week from employees for tax relief for employment expenses such as travel expenses, fees and professional subscriptions and laundry costs. On average, 18% of the claims are refused because they are not allowable or because they cannot be substantiated with receipts.
