Apart from the above there is the "within 3 days" rule not mentioned on this webpage.
Even HMRC can't keep track of all their exceptions and easements. They should have built Universal Credits around the possible not information that is changeable or unavailable.
I've only had one handed to me yet and it is based on tax paid at source instead of total liability.
Just as worrying is that this paid at source figure is mislabeled "Total Income Tax"!
It trumpets that 'For every £1 of income, you paid 2p in Income Tax'. Actually over 6p.
It doesn't help Joe Public that the pie chart is rounded so that the segments are a pound out.
I agree anything like this should go out along with notices to file or statements of account and this one at any rate didn't pass any meaningful tests.
To misquote Gilbert & Sullivan; 'the penalty should fit the crime'.
Why can't the presumption be that salary/wages have stayed the same? If there are no changes to report, why have a weekly or monthly deadline for RTI at all?
If RTI were only about Universal Credits and the odd coding error, then it would be logical to only apply RTI to claimants and more difficult PAYE cases, in the same way that student loans apply to specific people. If not a step toward a Big Brother state, RTI is certainly a sledgehammer to crack a nut.
Mr Gauke, when will you please stop pretending that this isn't a massively increased burden on micro-employers? At the moment, a payroll clerk is only forced to be at his desk once a year at any point between 6th April and 19th May. You are increasing this requirement by up to 52 times by having him report every wage paid, in real time.
I can just about reconcile myself to monthly filing. Quarterly would be better, but weekly is totally unacceptable.
Phase 1 would seem to mean 12 (or is it 52) PAYE Returns, raising delicious scope for late filiing penalties, a`la CIS.
Presumably a number of Payroll professionals would be employed by HMRC to implement Phase 2
My main objection is that I couldn't trust HMRC to run a bath. The coal-face staff seem fairly knowledgeable but the organisation needs splitting into several agencies, each competing for 'customers'.
WHY JANUARY ?
So its a completely new system and the Revenue can't answer your questions till next month.
I have a question. Why issue them in January when they're bedding in a new system? Why EVER issue them in January of all months?