HMRC have completed their investigation into the issue of incorrect penalty notices relating to 2006-07 PAYE end-of- year returns.
On 4 October 2007 HMRC announced that some employer end-of-year return forms P35 and P14 that were filed electronically, have given rise to incorrect penalty notices being issued to employers.
HMRC have now identified the particular employers who were sent a penalty notice by mistake. The error is confined to online returns and mostly affects those sent to HMRC on 17 May.
HMRC have arranged for these penalties to be cancelled centrally and they are writing to each employer affected to confirm this and to apologise. HMRC appreciate that current postal difficulties may mean receipt of these letters may be delayed.
Affected employers will know from their online receipt if their return was made by 28 May. If it was there is no need to take any action by way of an appeal or otherwise.
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HMRC identify incorrect penalty notices
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