Online filing - Penalties for not filing online

HMRC has started sending out penalty notices to employers with more than 50 employees who did not file their 2005/06 P35/P14 Returns online.

Employers receiving a penalty notice may appeal within 30 days if:

• evidence can be provided that the Return was sent online
  
  
• evidence can be provided that the employer did not have 50 or more employees in October 2004
  
  
• the employer has a reasonable excuse (see acceptable excuses at http://www.hmrc.gov.uk/employers/doitonline/1-46_1-50.htm#1_46)

...UK Payroll News - Latest

Further information:
Online filing: Penalties for not filing online

The UK Payroll News is sponsored by HRD & Payroll Solutions

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Issue 85 of HMRC's Tax Bulletin includes an announcement that HMRC are currently reviewing their PAYE payment processes in order to support and encourage employers to pay their PAYE on time.

Many employers pay their monthly PAYE/NICs by the due date of 19th/22nd of the month but a significant proportion do not. Some employers fall seriously in arrears, putting their business at risk. This not only causes problems for HMRC but also in the long term for employees trying to obtain benefits.

As part of this review some employers will find that HMRC contacts them for payment at an earlier date than they may be used to.

...UK Payroll News - Latest

Further information:
Tax Bulletin 85

The UK Payroll News is sponsored by HRD & Payroll Solutions

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