30 June 2014
HMRC have mistakenly sent interim penalty letters for 2013/14 to some employers who met PAYE filing obligations for the tax year ending 5 April 2014 by sending:
HMRC have mistakenly sent interim penalty letters for 2013/14 to some employers who met PAYE filing obligations for the tax year ending 5 April 2014 by sending:
- month 12 full payment summary with zero financial values, declaring final submission for the year;
- month 12 employer payment summary (EPS) with zero financial values, whether or not declaring final submission for the year;
- month 12 EPS claiming construction industry scheme deductions suffered; and
- earlier year update with zero financial values.
The Revenue is updating the records of all businesses affected and says employers do not need to do anything.
