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Revenue and Customs Brief 21/07


HM Revenue and Customs -Tax Authorities

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Issued 9 March 2007

Interim Penalties for 2005-06 PAYE Returns

From 12 March we will be sending an interim penalty notice to those employers who have not sent us their 2005-06 Employer’s Annual Return and, where due, their 2005-06 CIS36 Contractor’s Annual Return. We are sending these notices later than anticipated, as we wanted to be sure that we do not send a penalty for returns currently waiting to be fully processed. Employers can appeal against the penalty notice if they think the penalty is wrong.

We also want to talk to employers who have not sent a return because they did not think one was due, for example, if their PAYE scheme ceased before 6 April 2005 (and they have not told us) or they did not have any employees during 2005-06.

We know that some employers think that they have sent their return because they got an acceptance message from a test return. We cannot accept those test returns as the final one. Where this is the case, employers must still send their actual return.

We still want outstanding 2005-06 returns and want them online from employers with 50 or more employees (CIS36 returns can only be sent to us on paper). Employers must send us outstanding returns as soon as possible or face a further penalty later in the year.

2005-06 P11D(b)s

Also from 12 March, we will be issuing a further interim P11D(b) penalty to those employers who have not yet sent us their 2005-06 P11D(b) Return of Class 1A National Insurance contributions due.

2006-07 Returns: Sending your Return online between 4 and 9 April

Sending online Returns between 4 and 6 April

You can already send your 2006-07 Employer Annual Return as soon as it is ready. But, due to the annual upgrade, our PAYE Online - Internet service will not be available from 06:00 4 April until 06:00 6 April. During that time you cannot use the HMRC Online Returns and Forms-PAYE service to prepare or send your Return. The upgrade will also prevent you from downloading code numbers and notices from your PAYE Online service page. We are sorry for any inconvenience caused.

Customers using third party software or with Electronic Data Interchange connections can still send their Return over the Internet during the upgrade.

Sending Returns on 7 and 8 April

Returns sent on 7 and 8 April will not get an acceptance message or (if appropriate) a rejection messages until 9 April. If you send your Return on these days do not send it again because you did not receive an acknowledgement. Please wait for your acceptance or rejection message on 9 April before deciding if you need to send your Return again or make an amendment.

If you have not had your acceptance message by 10 April, please contact the Online Service Helpdesk.

You can find all the help you need to send your 2006-07 Return online by visiting PAYE Online.

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© Crown Copyright 2007.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.

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Article Published/Sorted/Amended on Scopulus 2007-03-09 22:15:13 in Tax Articles

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