payroll not run

previous accountant hasnt processed the payroll

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Hi,

Could really use some advice on the bets way to move forward, we have a new client who has approached us about processing payroll, the previous provider has come back with the information and explained "the last month we submitted RTI for was June as the staging date for pension was 1st July 2017. We emailed the client with regards to duties related to pension and inquired if he wants us to process these for him but have never received a confirmation. Our payroll software did not allow us to make further submission past the staging date as long as the pension was not set up."

From my understanding, July, August and September are overdue and would be subject to a late penalty notice? Also i thought after three months of no submissions HMRC close down the PAYE scheme?

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Euan's picture
By Euan MacLennan
30th Oct 2017 11:49

You get one month of late submission free of charge, but there would be two months of late submission penalties.

I would be surprised if HMRC are so efficient as to close a PAYE scheme after 3 months of no submissions.

The assertion that their payroll software would ban any further submissions after the staging date if they did not include pensions must be untrue. The client might have availed itself of 3 months postponement of assessment and they could have got round any restriction by simply deleting the staging date from the payroll software.

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