PAYE & RTI not done

PAYE & RTI not done

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Took on a new 1 person Ltd Co client from another accountant.  Trade started early 1314.  Salary of £641 was taken per month.  Neither of them did any RTI.  When I took him on I believed he had started mid 2014/15 and I started doing RTI from then onward, via the HMRC tools.  It now transpires that salary started last year.  Can anyone help with how I can change the start date on HMRC tools, it doesn't seem to want to let me.  Additionally, any advice on how to go back to a prior year to start from fresh rather than to amend it?  

I am starting to regret taking this one on, not something you need in the middle of the final January push.

Any advise/assistance gratefully received!

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Euan's picture
By Euan MacLennan
16th Jan 2015 15:43

Just file an EYU

I assume that you had to set up the PAYE scheme in mid 2014/15 to start the RTI filing.  If so, I wouldn't mess about with the start date.

I would file an Earlier Year Update for 2013/14.  The guidance says that you cannot file an EYU if you haven't filed any FPSs in 2013/14, but that does not seem to be true.  Using BPT, you first set up whatever YTD details had been filed originally, then enter the YTD figures which should have been filed and BPT files the difference as the update.  If nothing was filed in the first place, your original figures will be nil and the difference applied by the EYU will be the correct figures.  Just try it and see if it works. 

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By Calypso26
16th Jan 2015 16:32

Thanks Euan, you always seem to come up with the goods!

 

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Replying to Wilson Philips:
Tom McClelland
By TomMcClelland
17th Jan 2015 07:35

Late filing

snickersinatwix wrote:

Wouldn't that trigger penalties for late filing?


The EYU of itself won't trigger a penalty, but if payments were made in 13/14 then a final EPS for that year is also required and the late filing of that will generate a penalty of the order of £1k
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By Calypso26
18th Jan 2015 15:36

Payments were not required

Payments were not required due to level of pay.  Will a penalty still be due?

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Replying to accountantccole:
Tom McClelland
By TomMcClelland
20th Jan 2015 08:25

Penalty

Carolyn Osman wrote:

Payments were not required due to level of pay.  Will a penalty still be due?

There is an ESC where the penalty may be capped at £100 if that exceeds the amount of PAYE/NI due. But it would not be waived entirely I don't think.

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By northernman
06th Feb 2015 19:07

what is the number of the ESC

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Tom McClelland
By TomMcClelland
06th Feb 2015 19:55

Number of ESC

Technically it may not be an ESC as such, but it is a stated concession. There is a phrase somewhere in the HMRC PAYE manuals which says something like "By concession the penalty is capped at the amount of PAYE owing, or £100, whichever is greater". I used to have a link to the HMRC page but I've changed PC and don't have the link any more. I've posted the link before on this site, when a similar question has come up in the past.

 

EDIT: I've found the old reference but this isn't from HMRC's current PAYE manual because it explicitly refers to P35. Hopefully when they reworded it for RTI final declaration they kept the relevant sentence:

http://webarchive.nationalarchives.gov.uk/+/http://www.hmrc.gov.uk/manua...

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