RTI

Employers are set to receive the first quarterly notices under real-time information’s late-filing penalties regime, which began in October for businesses with 50 or more members of staff.

Firms that have incurred fines can expect the HMRC messages from the beginning of February, according to the department. Advisers will not be sent a copy, but each notice will instruct employers with agents to pass on the correspondence immediately.

Secondary legislation is set to simplify PAYE regulations from 6 March 2015. The change will remove the requirement for employers to complete the end-of-year checklist when making their final full payment submission (FPS) for the year from 2014/15.

The checklist comprises a box on the FPS that opens the end-of-year declaration, consisting of seven questions. This was a feature of the now defunct P35, which was incorporated into the design of the FPS.

Stamp duty penalties revised

HMRC anticipates in-year fines for late-filed returns

The penalties regime of the real-time information (RTI) reporting of PAYE will not begin October, HMRC have announced, signalling a six-month postponement.

Automatic fines for late filing and overdue payments were due to begin on 6 April, but the Revenue has introduced a delay after finding it needed time to improve RTI systems and guidance.

The new timetable will be:

HMRC seek views on revamped direct collection rules

HMRC have published advice on the correct procedures to follow when a pensioner is moved from one PAYE scheme reference to another.

The first full payment submission (FPS) from the new reference must be submitted after the final FPS from the old reference has been sent.

Failure to follow the procedure may result in the Revenue setting up the new pension source as a secondary employment and issuing incorrect codes.

Employers have themselves to blame for the majority of PAYE bills they dispute, according to a report from HMRC.

Supplementary questions aimed at bolstering HMRC poll

More than 1.6m employer PAYE schemes are already now under the real-time information (RTI) system, covering over 40m individual record, according to HMRC. The announcement comes as the department writes to urge another 167,000 firms to join RTI, having missed one or more deadlines for reporting PAYE.

Bosses should contact the Revenue’s employer helpline on 0300 200 3200 if have not reported because they no longer pay staff members, or because their PAYE scheme has closed or is no longer operating.

Reasons for disputed liabilities under real-time information

HMRC have launched an online survey to ascertain how difficult employers and agents are finding the real-time information (RTI) obligation to report PAYE details on or before employees’ payday.

Respondents must have several numbers to hand to complete the poll, which closes on 13 September 2013: