HM Revenue and Customs (HMRC) will shortly start alerting employers where our records show that they have not made their PAYE or Construction Industry Scheme payments in full by their due date.
HMRC carries out payment checks after each monthly (or quarterly) payment deadline is passed. Shortly after that, HMRC will issue a late payment Generic Notification Service (GNS) message to employers and contractors if they have an underpayment of £100 or more for the month or quarter, as appropriate.
HMRC has revised the text of these messages from earlier versions following stakeholder feedback. It now reads:
‘HM Revenue & Customs (HMRC) records show you did not make full payment on time. If you have not already done so, please bring your payments up to date and ensure future payments are made on time and in full. Paying on time and in full is important as otherwise you may be charged in-year interest and late payment penalties.
If you had no PAYE payment to make because you didn’t pay any employees during this tax period, you should let HMRC know by sending an Employer Payment Summary (EPS) for this tax period.
To see why HMRC have issued this notice, please check HMRC Tax Dashboard or PAYE Online which provides details of your payments and PAYE charges.’
There is more information about how HMRC calculates what PAYE is due on the PAYE/National Insurance payments and deadlines guidance page.
PAYE/National Insurance payments and deadlines
As explained in the What’s New message of 13 May 2014, these and other GNS messages are designed as a prompt to help employers keep their PAYE affairs up-to-date. So employers who receive these messages should:
- submit an EPS as instructed, if appropriate
- ensure that they pay their PAYE in full and on time in future to avoid incurring in-year interest (see the What’s New message of 15 May 2014) and prepare for April 2015, when HMRC will introduce automatic in-year late payment penalties
Otherwise, you do not need to take any further action.
Employers won’t be charged an automatic late payment penalty in the tax year 2014 to 2015. However, employers should note that HMRC will issue late payment penalties for persistent and serious payment failures.
There is detailed guidance about these and other GNS messages in the guide ‘Using HMRC’s Online Service – PAYE for employers’.
Using HMRC’s Online Services – PAYE for employers
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