PAYE Returns For 2102/13 Not Submitted

HMRC have flagged that a "very small proportion" of employers, using products from an unnamed software supplier, have received penalty warning notices from HMRC because their P35 Employer Annual Returns for 2012/13 have not been received.

The penalty notice will be cancelled if the employers meet certain criteria, and submit their P35 by 25 June.

Have any loyal readers received such a penalty notice, or been affected by this issue?

Here is the full text of the HMRC news release:

"We are aware that a very small proportion of employers - using products from one software provider - have received penalty warning notices from HMRC because they have not submitted their P35 Employer Annual Return by 19 May 2013 for the year 2012-13.

This issue impacts employers who:

• use the product of one particular software provider
• were not in the RTI pilot
• completed their 2012-13 end-of-year returns after 6 April 2013
• used 2012-13 PAYE Real Time Information software to complete their end-of-year returns (forms P14 and P35)
• sent an Employer Payment Summary to HMRC instead of a P35 end-of-year return

A penalty warning notice has been issued because HMRC has not received a P35 from those employers. 

This issue does not affect employers who took part in the RTI pilot. 

The software provider will email customers affected by this issue over the next few days with specific guidance on how to file their P14/P35 for 2012-13.

We are working with the software provider to identify all the employers who are affected by this issue. We appreciate that employers are still getting used to operating PAYE in real time and that mistakes may occur. 

Employers who receive a penalty notice and meet the specific criteria above should follow the guidance provided by their software provider and should submit their P35 return within the next 14 days (by 25 June 2013).

HMRC will cancel the penalty warning letter in this specific scenario where the employer submits their P35 by 25 June 2013. 

Penalties will still apply to any employer in these circumstances who does not submit a P35 by this date.

Employers affected by this specific issue do not need to contact HMRC either via phone or in writing."

Tax does have to be taxing.

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