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.
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