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2005-06 interim penalties
Interim penalties for outstanding 2005-06 employer's annual returns and, where due, their 2005-06 CIS36 contractor's annual return were due to go out from 12 March, as announced in HMRC Brief 21/07. HMRC regret that these have been delayed and they will now start to go out from 18 March.
Employers can appeal against the penalty notice if they think it is wrong and must write to the office shown on their notice stating why. Because HMRC are issuing these notices during the week ending 23 March, they will accept appeals made by 23 April.
www.hmrc.gov.uk 20 March 2007
PAYE returns - Easter
PAYE returns can be sent as normal on 7 April, but HMRC will not send an acceptance message or (if appropriate) a rejection message until 8 April.
HMRC say that if employers submitting returns on 7 April should not resend them, but should please wait for the acceptance or rejection message on 8 April.
Returns sent on 8 April will get acceptance or rejection messages as normal.
Employers who have not had their acceptance message by 10 April, should contact the Online Service Helpdesk.
Due to the annual upgrade, HMRC's PAYE Online - Internet service will not be available from 6 am 4 April until 6 am 6 April. During that time it will not be possible to use the HMRC Online Returns and Forms-PAYE service to prepare or send returns. The upgrade will also prevent users from downloading code numbers and notices from their PAYE Online service page.
Employers using third party software can still send their returns over the Internet during the upgrade. Customers with an electronic data interchange connection can also continue to send their returns.
www.hmrc.gov.uk
Retail prices index
The all items retail prices index for February 2007 is 203.1.
