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HMRC are in the process of updating their generic notification service (GNS), with the aim of keep employers up to date with real-time information (RTI) requirements.
The first of the retooled messages for 2014/15 concerns late filing: employers will not necessarily receive a notification in every instance in which it occurs, and there is no need to contact the Revenue if an anticipated GNS message has not been received.
HMRC are in the process of updating their generic notification service (GNS), with the aim of keep employers up to date with real-time information (RTI) requirements.
The first of the retooled messages for 2014/15 concerns late filing: employers will not necessarily receive a notification in every instance in which it occurs, and there is no need to contact the Revenue if an anticipated GNS message has not been received.
A full payment submission (FPS) may trigger a late filing alert if it is sent after any of the reported employee payments were made. The taxman will issue only one late filing message in a tax month. Employers with a valid reason for sending an FPS after the date of payment can avoid a notification by selecting the “late reporting reason” indicator on the submission.
The made-over late filing notice includes reference to the introduction of the “late reporting reason” and the staggered rollout of penalties.
HMRC have also altered the text of the email alerts sent to employers and their representatives to let them know they have received a GNS message. The text previously directed firms to search the taxman’s website under the heading “RTI notices”. The messages are now via the site’s “generic notification notices” link.
Electronic data interchange (EDI) users may choose to receive GNS messages through either EDI or the internet if they have EDI outbound communication in place.
Messages should be taken by firms as prompts to ensure PAYE returns will be ready to submit on time from 6 October 2014, to avoid in-year filing fines, the Revenue warned.
The department is set to give a makeover later in the year to GNS messages for late payment and non-filing.
