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PAYE and CIS firms face generic notification service alert
HMRC plan to electronically ‘nudge’ employers who have not made full PAYE or construction industry scheme payments by the due date.
The Revenue carries out payment checks after each monthly or quarterly payment deadline for PAYE – shortly after which the department will issue a late payment generic notification service (GNS) alert to employers and contractors with an underpayment of £100 or more for the period.
The text of the message reads:
“HMRC records show you did not make full payment on time. If you have not already done so, please bring your payments up to date and ensure future payments are made on time and in full. Paying on time and in full is important as otherwise you may be charged in-year interest and late payment penalties.
“If you had no PAYE payment to make because you didn’t pay any employees during this tax period, you should let HMRC know by sending an employer payment summary (EPS) for this tax period.
“To see why HMRC have issued this notice, please check HMRC tax dashboard or PAYE online which provides details of your payments and PAYE charges.”
The tax authority says the prompt and other GNS messages are designed to help employers keep their PAYE affairs up to date.
Firms that receive an alert should submit an EPS, if appropriate, and ensure they pay their PAYE in full and on time in future to avoid incurring in-year interest.
Employers will not face automatic late payment penalties in 2014/15, but HMRC say they will issue fines for persistent and serious payment failures.
