HMRC advising TPR of exemption!

one direcyor company exemption

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Has anyone else come across this?  Mismatch on the TPR system when I tried to do the one director/no employment contract exemption today.  After checking the letter code I called HMRC as I know for a fact that neither my company nor the client has applied for this previously.  After some checking I was told the payroll has already been exempted.  When I asked how that could be, apparently HMRC has advised them to exempt it due to there being only 1 director on the payoll.  Isn't this going above and beyond their remit?

Replies (9)

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RLI
By lionofludesch
17th Mar 2017 10:42

Bit surprised by this.

I'm not sure whether it's helpful,

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By HuntFord
17th Mar 2017 11:46

Alas, this has happened to many of our clients.

The worst part is that it seems arbitrary. Two companies in the same situation, no changes since 2012 when they assessed companies, yet one already done at TPR and one I have to do myself. No rhyme or reason at all. No letter telling us.

Trés, Trés frustrating

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Euan's picture
By Euan MacLennan
17th Mar 2017 12:17

"Mismatch on the TPR system when I tried to do the one director/no employment contract exemption today."

The mismatch error message infuriates me as it forces you into making the telephone call, waiting on hold and eventually being told that the notification has already been filed. Why cannot the error message simply state that exemption/compliance has already been notified?

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Replying to Euan MacLennan:
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By Yonder Dave
19th Mar 2017 12:12

Euan MacLennan wrote:

" Why cannot the error message simply state that exemption/compliance has already been notified?

I had my first example of this last week and agree entirely with Euan. I would go further and suggest instead of an error message the next page should say "HMRC have confirmed you are not an employer for AE purposes. Please continue if you still wish to register".

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By stratty
17th Mar 2017 13:40

I could be wrong but I thought there was an announcement on this last year.

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By cbp99
18th Mar 2017 10:54

Not seen or heard of this, but what the hell's it got to do with HMRC?

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By jjswjjsw
18th Mar 2017 19:48

For my own business - 1 Director, I had a letter from the TPR saying they didn't believe AE applied to me but to register for AE if that was incorrect/circumstances changed, so yes some people have had a letter to that effect.

I've taken the view of recommending all clients where AE doesn't apply notify TPR regardless and all (including me) have had the email acknowledging receipt of that notice.

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By monksview
20th Mar 2017 08:07

Now I've discovered its HMRC that's caused all these mismatches over the last few months, I am calling TPR each time and getting them to issue an email confirmation of the exemption. Would have been sensible if TPR could have been on the ball and issued these automatically. Would have saved a lot of bother.

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By JCresswellTax
20th Mar 2017 09:26

It is typical HMRC/Government to be honest.

Overall, I think it is actually helpful that HMRC and TPR are talking and saving us work.

However, they should communicate this with someone, rather than just leave it for you to find out!

Defeats the whole purpose of being helpful in the first place!

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