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| HMRC provide PAYE penalty update |
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Recognising some of the particular difficulties that have emerged as a result of the erronerous issue of 2005/06 PAYE penalty notices to some employers and contractors, HMRC are extending the appeal period for these penalties to the end of April 2007. HMRC have previously issued penalty notices, dated 12 March 2007, where there was an outstanding PAYE Employer Annual Return (P14s and P35) or Contractor Return (CIS36) for 2005/06. Employers or contractors who have received a penalty notice, must send their return as soon as possible. HMRC must also be notifed where no return for 2005/06 is due. Appeals against penalty notices must be made in writing to the HMRC as soon possible to avoid further action being taken. HMRC are aware of a number of cases where a ‘test’ return was sent but not followed up with the actual return and have advised that that may be because one of the messages sent at the time gave the impression that they had received an actual return. HMRC have apologised that this message caused confusion. They are unable to readily identify these cases, so those affected should appeal against the penalty in writing and send their actual return (sending it online if they have 50 or more employees) in support of the appeal as soon as possible. In these circumstances HMRC expect to discharge the penalty once they have received and processed the actual return. Link
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About The Author  Sarah Laing Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences). Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession. |
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Article Added Tuesday, 17 April 2007 | 628 Hits |
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