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Action points, issue 4490

24 February 2015
Issue: 4490 / Categories: For Action , Admin

Essential client admin

  • Employers that are up to three days late filing PAYE information will not be fined. If any clients have received a late filing penalty for a short delay appeal against it as soon as possible.
  • In reasonable excuse cases it is worth making sure that HMRC give proper consideration to “special circumstances”. If they do not the First-tier Tribunal can do so as it did in the two Arnfield cases both of which resulted in a reduction in the size of penalty that was charged. 
  • Have you had issues with letters chasing enquiries where the original enquiry letter was never received? If so Taxation would like to see a copy suitably anonymised especially if it came from the P14 team at Local Compliance...

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