HMRC are in the process of updating their generic notification service (GNS), with the aim of keep employers up to date with real-time information (RTI) requirements.
The first of the retooled messages for 2014/15 concerns late filing: employers will not necessarily receive a notification in every instance in which it occurs, and there is no need to contact the Revenue if an anticipated GNS message has not been received.
End of year summary due by 19 April
RTI guidance updated
The new tax and National Insurance (NI) rules on offshore employment intermediaries will take effect from 6 April.
With regard to offshore intermediaries:
Each Taxation writer provides a tetrad of analyses of the chancellor’s announcements
Employers face penalties at the end of the 2013/14 if they should have started using the real-time information (RTI) system but have not yet done so, HMRC have warned.
The department urged firms to act immediately, having already issued letters in June and September 2013 to urge employers to start reporting PAYE in real time as soon as possible.
CRC v Apollo Fuels Ltd and others, Upper Tribunal (Tax and Chancery Division)
HMRC have fixed a problem with their business tax dashboard that caused employment records to merge on the department’s systems.
The error hit some firms that employed a work to do more than one job within the same PAYE scheme, and resulted in erroneous consolidation of the separate employments.
Affected accounts were incorrect on the business tax dashboard – but the Revenue has updated the employer records, which will be displayed as follows:
Aspect Capital plc v CRC, Upper Tribunal (Tax and Chancery Division)
L Howard (TC3154)
Peebles Baptist Church (TC3204)
Download the exclusive Xero
free report here.
