PAYE on self-administered pension scheme

I have a self-administered pension scheme and pay myself once a year.

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I am the administrator and sole beneficiary of a very small self-administered pension scheme. For many years as administrator I paid myself gross once a year and declared the income on my self-assessment return. Some three years ago I was forced to enrole online as an employer and deduct PAYE. At the time I completed the forms declaring that there was only one annual payment made to the beneficiary. When I pay the single annual pension payment I submit this via the basic PAYE tool and pay the taxes assessed. I now get random tax charges added to my account with the revenue when no income has been paid. I have spent hours on the phone to the various HMRC helplines and have never been able to get in contact with anybody who can correct this situation. Does anybody have any contact numbers with HMRC that might be able to help me resolve this problem or can they suggest who I might write to. I will be very grateful for your responses

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By johngroganjga
16th Jan 2017 04:53

What do you mean by "random tax charges added to my account with the revenue"?

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By DMGbus
16th Jan 2017 08:13

If your scheme is NOT properly set up / marked as an ANNUAL scheme HMRC will expect monthly filings, absent of which they will issue "Specified Charges" - a sort of inacurate estimate of PAYE/NIC liabilities.

To dislodge these specified charges file the missing monthly reports, eg. nil salary payments if no wages/salaries paid in individual months. These filings shoul dislodge the specified charges.

PS. I do know that using HMRC Basic Tools you CAN specify annual payroll frequency (as opposed to more conventionak monthly pay frequency).

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Replying to DMGbus:
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By Mayprop
16th Jan 2017 11:15

Thank you for taking the time to reply. I have specified that it is an annual payment on HMRC basic tools. After seeing that specified charges were made to my account I did complete a nil salary payment return for every month. This has not solved the problem and the HMRC employers helpline has not been able to direct me to anybody who can help regularise the situation. I have searched the revenue website and cannot find any link to a section that could assist me. I am being chased politely by the revenue collection section who are also unable to advise who I can speak to .I wondered if you had any revenue contact numbers I could call or email addresses

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Replying to Mayprop:
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By DMGbus
16th Jan 2017 11:55

I would phone the number on the tax demand (ie. DMB section of HMRC I expect) and state that the amounts being demanaded are "Disputed Charges" since they differ from tax liabiities per your payroll software. I have had success with this strategy for clients who've had similar problems.

DMB might ask that you'phone employers' helpline as DMB can only see "bottom line" liabilities, not the make up / breakdown of figures, whereas employers helpline usually do have the breakdown and the difference usually can readily be identified in a phone call, again this is my experience.

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Replying to DMGbus:
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By Mayprop
16th Jan 2017 14:07

Thank you so much for your help. I did as you suggested and was able to resolve the problem (amazingly telephones were answered within two minutes). I also discovered where I had gone wrong:-having set up the scheme as an annual payment I made the error of submitting a nil return later in the year and this, as I now understand, automatically resets your account to monthly payments.

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