AccountingWEB members last week reported getting another rash of generic late-filing notices for clients whose PAYE full payment submissions (FPSs) had been sent well before the monthly deadline.
The flow of an estimated 40,000 messages started on Wednesday 14 May. According to HMRC, the alerts would be generated where it had not received an FPS it expected from an employer for the previous period, or an employment payment summary (EPS) indicating that no payments were made.
Within hours, however, AccountingWEB member KH asked in Any Answers, is anybody else getting these?
Several other members had indeed been on the receiving end of the notices. The threads repeated, on a smaller scale, the February outcry when 400,000 such notices were dispatched. A few days later HMRC announced it was delaying the imposition of late-filing penalties for RTI until October. Late payment penalties will then start from April 2015.
KH explained that all of their GNS notices had been received for clients whose FPSs had been filed 2-3 days before the 26 April payment date. “The HMRC email didn't identify which clients these generic RTI notices referred to. As soon as I downloaded said notices from HMRC's agent PAYE portal, all was clear... apart from why I was being sent these ‘default’ notices.
“Still can't work out why HMRC should be sending out non-submission notices when their own software clearly shows that the FPSs were filed correctly and well before the actual stated salary-payment dates...