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RTI penalty warning for 70,000 employers 18 March 2014

The threat of financial penalties looms large for more than 70,000 employers if they do not start submitting employee PAYE information to HMRC in real time.

Employers who have never used the new system to file PAYE returns in real time are being sent an email this week telling them to do so by the end of the year.

Failure to comply will lead to penalties of at least £100, but will depend on the number of staff and length of time involved.

The email follows-up warning letters issued to these employers in June and September 2013 telling them that they should start reporting their PAYE in real time as soon as possible. Their responsibility was to report in real time from April 2013, so they may already be almost 12 months late.

Employers who have not paid any employees should tell HMRC using an Employer Payment Summary.

PAYE schemes where employees are only paid annually, and which are registered with HMRC as annual schemes, should also make sure that they are ready to send the relevant information to the Revenue by the deadline.

HMRC’s director general for personal tax, Ruth Owen, said: “Over 99% of PAYE records are being successfully reported in real time and the majority of businesses say they find the new system easy to use. So those who have not begun using the system should not stick their heads in the sand.

“They need to act now to ensure that they don’t get a penalty at the year end.”

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