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Employers not reporting PAYE in real time must act now to avoid penalties

18 March 2014 by Crystal HR & Payroll Ltd

HM Revenue & Customs (HMRC) is emailing employers who should have started reporting PAYE in real time, but haven’t, to warn them that they may face penalties at the end of the 2013-14┬átax year if they do not act now.

The email follows-up warning letters issued to these employers in June and September 2013 telling them that should start reporting their PAYE in real time as soon as possible.

The email tells these employers that they need to act now to avoid getting penalties at the end of 2013-14. They should either:

  • tell HMRC if they no longer employ anyone; or
  • start reporting in real time.

Employers who:

  • No longer need their PAYE scheme, but have not told HMRC, should follow the instructions at PAYE if your business closes or changes.
  • Still need their scheme but have yet to make a report in real time should follow the instructions at – even if they haven’t paid anyone at all. This is because they still need to need to let HMRC know that they don’t owe any tax.

Employers who, since 14 February 2014, have either:

  • made a real time submission; or
  • closed their PAYE scheme

can ignore this email and do not need to contact HMRC.

Employers who are an annual filer and are due to file before the year end should ensure that they are ready to submit their return on time.

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