IT issue affecting PAYE schemes

By Anne-Marie Roberts, Head of Taxation - Scottish Taxes and Indirect Taxes

28 August 2015

HMRC has indicated that there has been an error with its payroll systems. 

As a result, a number of employers were not issued with either P11D(b)s or electronic notifications to file P11D(b)s for 2014/15 in April 2015.  Many taxpayers did manage to file their returns on time, but the system has now issued further notifications and payslips which indicate no returns have been received.  This is an error and ICAS has received a number of queries from members about these notifications.

HMRC has apologised for the confusion that these notifications have caused.  It is working with its IT partners to update the system to prevent this recurring in future.

The advice from HMRC to employers is as follows:

If you have recently received a P11D(b) notification and a P30B Payslip please follow the steps below to determine if any further action is required:

  1. If you have already completed and submitted the P11D(b) and any associated P11Ds and paid the amount due - you can ignore the form and take no further action
  2. If you have already completed and submitted the P11D(b) and any associated P11Ds but have not paid the amount due - you should pay the outstanding amount as soon as possible to prevent interest and any possible penalties
  3. If you have not completed and submitted the P11D(b) - you should complete and return a P11D(b) and any associated P11Ds as soon as possible to prevent any penalties increasing

Topics

  • Tax

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