HMRC introduce new “generic notifications” for RTI reporting

HMRC have announced that in October they will be introducing a series of new notifications to try and help employers manage their PAYE reporting, following on from the introduction of RTI earlier this year.

RTI, or Real Time Information, was rolled out by HMRC to businesses across the UK in April this year, and was widely viewed as the biggest single change to payroll in 70 years. Due to this change, some employers have been struggling to comply with the legislation.

In HMRC’s monthly Employer Bulletin the revenue made the announcement of these “generic notifications” which would come into play from October, with the aim being to “help employers get things right and to avoid incurring penalties”.

The four generic notifications listed by HMRC and their definitions are as follows:

A non-filing notice
This will be sent to an employer when our records show that they appear not to have sent one or more of the Full Payment Submissions (FPSs) that we expected for a particular period. It will explain that the employer is running the risk of incurring penalties – and what to do to avoid them.

A late filing notice
In a similar vein, this will be sent to an employer who appears to have submitted FPS late. It will remind employers that FPS should be sent on time – and that penalties may be charged in future if they are not.

A late payment notice
This notification will be sent where an employer appears not to have made full payment on time. It will explain that in order to avoid potential penalties in future, employers should bring payments up-to-date and ensure future payments are made on time and in full. It will also explain what to do if no payments were actually due.

A notice reminding about late payments
Where an employer does not pay in full and on time again, this will be issued as a follow-up to the above notification. It will reiterate the action required to avoid penalties for failure to pay.

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