It is fair to say that software and computers do not work by themselves without human interaction of some sort.
The lack of personal accountability is also demonstrated on the fact that letters are not even signed, or have a name on it.
If the use of software and automation would remove accountability as it happens, imagine how comfortable fraudsters using technology would be, as they would have a defence, which is blaming the software.
And even so, who is monitoring the amount of letters going out, the amount of printing and envelopes used?
Exactly. If they cannot handle the annual Returns, how are they going to handle that times four (quarters) a year?
Then, coming back twelve months down the line saying they cannot find the Returns or they were not submitted, or reviewing them and taking over a year to do so, etc.
VAT Registration is also a shamble, which indicates that they cannot cope with anything these days.
And let's not forget what happened when self-assessment online was introduced: the system collapsed and they had to allow extra to submit the Returns.
You can send an FPS before your regular payday, for example if your payroll staff are going on holiday.
Do not report too early - you’ll need to send a corrected FPS to update HMRC if information changes, for example an employee leaves or changes tax code.
You cannot send reports for the new tax year before March.
If "fault of HMRC’s RTI computer system", who create, implement and manage that system. And equally, who tested the system and gave instructions to that system to work in the desired manner. No, HMRC is as much responsible as always.
Are you sure about your comment to point 3? Because based on your answer, there is no difference between fraud and theft. If demanding payment that is not owed by knowing that it is not due is not false representation, then what is it? And what is the point of having a legislation that does not work for its purpose?
1. We all are aware of the abuse and it needs to be addressed without any doubt.
2. It seems that the legislation is being developed as we go along and it was not in place at the time, so the deterrence effect has been missed sadly and regrettably. Now it is applied retrospectively.
3. Committing fraud by false representation (Fraud Act 2006 section 2). Isn't that exactly what HMRC also does every time that pursue payment of taxes not due or already paid, whenever they "misallocate" a payment while charging interest on the "debt", and so on?
4. The potential abuse should have been anticipated and some measures could have been put in place. The scheme, in my view, was to retain staff that otherwise would have been made redundant as businesses had to close. However, every business with employees jumped into it as a way of getting easy money.
My answers
I totally agree with that. We should be able to see payments, submissions, liabilities, etc on VAT, CT, as we do for SA and PAYE
It is fair to say that software and computers do not work by themselves without human interaction of some sort.
The lack of personal accountability is also demonstrated on the fact that letters are not even signed, or have a name on it.
If the use of software and automation would remove accountability as it happens, imagine how comfortable fraudsters using technology would be, as they would have a defence, which is blaming the software.
And even so, who is monitoring the amount of letters going out, the amount of printing and envelopes used?
Exactly. If they cannot handle the annual Returns, how are they going to handle that times four (quarters) a year?
Then, coming back twelve months down the line saying they cannot find the Returns or they were not submitted, or reviewing them and taking over a year to do so, etc.
VAT Registration is also a shamble, which indicates that they cannot cope with anything these days.
And let's not forget what happened when self-assessment online was introduced: the system collapsed and they had to allow extra to submit the Returns.
There was going to be a year of soft landing anyway. No need to panic, as we have already gone through the pain of VAT MTD
There was going to be a year of soft landing anyway. No need to panic, as we have already gone through the pain of VAT MTD
You can send an FPS before your regular payday, for example if your payroll staff are going on holiday.
Do not report too early - you’ll need to send a corrected FPS to update HMRC if information changes, for example an employee leaves or changes tax code.
You cannot send reports for the new tax year before March.
https://www.gov.uk/running-payroll/reporting-to-hmrc
If "fault of HMRC’s RTI computer system", who create, implement and manage that system. And equally, who tested the system and gave instructions to that system to work in the desired manner. No, HMRC is as much responsible as always.
Are you sure about your comment to point 3? Because based on your answer, there is no difference between fraud and theft. If demanding payment that is not owed by knowing that it is not due is not false representation, then what is it? And what is the point of having a legislation that does not work for its purpose?
That would be considered working, so a tricky situation for some unfortunately.
Some points for reflection:
1. We all are aware of the abuse and it needs to be addressed without any doubt.
2. It seems that the legislation is being developed as we go along and it was not in place at the time, so the deterrence effect has been missed sadly and regrettably. Now it is applied retrospectively.
3. Committing fraud by false representation (Fraud Act 2006 section 2). Isn't that exactly what HMRC also does every time that pursue payment of taxes not due or already paid, whenever they "misallocate" a payment while charging interest on the "debt", and so on?
4. The potential abuse should have been anticipated and some measures could have been put in place. The scheme, in my view, was to retain staff that otherwise would have been made redundant as businesses had to close. However, every business with employees jumped into it as a way of getting easy money.