HMRC Is Shite

HMRC Is Shite
Dedicated to the taxpayers of Britain, and the employees of Her Majesty's Revenue and Customs (HMRC), who have to endure the monumental shambles that is HMRC.

Monday, 26 November 2012


My thanks to a loyal reader who sent me this link from the ICAEW Taxforum, where one observant commentator has spotted a "wee flaw" in HMRC's alleged "relaxation" of the rules re RTI submissions:

The recent relaxation only applies if a number of conditions are met:
Payments which meet
all of the following conditions: 
  1. made to employees for work done on the day of payment;
  1. and
  2. made non-electronically (e.g. cash or cheque);
  3. and
  4. made at a time or place where it would be impractical for it to be reported ‘on or before’ the time of payment;
  5. and
  6. where the employer cannot know how much the payment will be in time to report the information in advance of the payment being made. 
    Note, in particular, condition 2 - so a payment by electronic transfer (made over the phone to my bank as soon as I know what my part-time nanny's hours have been for the day) does not qualify.  Please could someone let HMRC know that (a) electronic payments are not necessarily made by large employers with big computer systems and (b) cheques are going to be abolished!   I will start paying her in cash - oh no, that's immoral isn't it....?
Tax does have to be taxing.

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  1. I added this comment to the ICAEW site.

    "When is HMRC going to take notice of somebody with some common sense and (small) business knowledge when introducing schemes and revisions such as this? "

  2. Ken,

    Are you saying that these are conditions that a business has to meet to be able to qualify for the c1 year "soft landing" re penalties which you blogged about here?

    Far be it for me to question your fact-checking, but those conditions seem to relate to an entirely different, and apparently open-ended exemption which relates to when employers are required to file information, not to penalties.

    See here for details.

    Stew G

    1. No, I'm not saying that at all.

    2. No this relates to the extra seven days HMRC have allowed "some cases" to send real time PAYE information to HMRC.

      The penalty issue is entirely separate to this.

    3. This is the link for the extra seven days.

    4. My bad! I'd realised that the exemptions weren't related to the penalties but I'd thought Ken's article was saying that they were. I must have misread it the first time. Sorry.

      Stew G