Having just moved house - we are without internet access and have missed the filing deadline for November 2013. What happens in those circumstances, is it possible to file direct on the HMRC website (currently we use Moneysoft) assuming I can get a connection at a cafe. HMRC says it is not a problem this year but it may be an issue in 2014. I wonder how they will deal with this going forward. Thanks in advance.
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Problem
You can probably file through the HMRC website via Basic PAYE tools, but it will be a pain as you'll have to enter personal details of the employees and their cumulatives as well as the this-period values. I'm not particularly familiar with BPT so I can't be sure. It might be worth speaking to Moneysoft to see if there's an alternative, though I can't think of one offhand.
Late filing of an FPS doesn't incur penalties this year but that doesn't mean it's not going to cause problems. It all depends how late the filing is. If you don't make it by the point at which you make the November payment to HMRC, they'll assess the amount they think you should have paid for November, based on history, and hassle you if the (correct) amount you actually pay is less than this.
Next year, late filing will incur penalties (though you get the first 'fail' for free). The 2014 FPS allows you to flag a reason for late submission, one of which is "reasonable excuse". This would stop penalties being computer-generated but you'd possibly get a call from HMRC wanting to know the nature of the 'reasonable excuse' and penalties could still arise if the excuse wasn't accepted.
They might take the view, for example, that if you run your business from home and rely on internet access to meet your legal obligations, you should have taken steps to ensure continuity of access on your house move. But maybe you did, and the arrangements fell through, so is that reasonable? Who knows? The whole thing looks like it will cause a few headaches in cases like this next year!
Month 8
"...missed the filing deadline for November 2013"
Actually, HMRC needs an FPS for each tax month and Month 8 ends on 5th December. You didn't actually pay anyone last Saturday, 30th November - did you? No, of course, you didn't, so change the pay date to 5th December, re-run the payroll and find an internet cafe today or tommorrow to file the FPS, which the HMRC will recognise as complying with the requirement to file on or before the date of payment.
But you really should have sorted out internet access since your business depends on it.
Keep moneysoft on your laptop...
Then pop down MacDonalds (other outlets are available) were you can get free wi-fi and a cup of coffee and send your submission from your laptop... simples!