With penalties due to be introduced next month for failure to submit FPS on time should we continue to ignore these notices when a FPS was submitted? Or from next month will we need to appeal against each penalty wrongly issued?
I'm sure this has been discussed in length elsewhere but having received one this week I am still concerned as October approaches.
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Reason
It depends whether you're satisfied that the late submission notices really are wrongly issued.
Basically, a notice is issued if the date on which the FPS is physically received is after the payment date declared within the FPS. So if you're happy that your FPS's are always sent on or before that date, you might decide to ignore the notices. But it's a risk, because you may miss a genuine late submission.
On common cause of problems is to incorrectly quote the pay period end date as the payment date in the FPS rather than the date the employee will receive the money. If the payroll is in arrears, this will mean that HMRC think the submission is late and this will result in a notice being issued (and in due course, a penalty).