Starting [this] week HMRC will start to send messages to employers to: (i) warn the employer that their PAYE submissions and payments appear to have fallen into arrears; and (ii) tell an employer that HMRC is cancelling a PAYE scheme that has been inactive for 120 days.
The electronic messages are not penalty notices and employers should not appeal against them. These messages do not replace HMRC existing compliance communications which will continue as now.
HMRC has advised that they are introducing a series of short electronic messages called generic notifications. These messages are designed to help employers keep their PAYE up-to-date and avoid in-year penalties for late filing and payment when they are introduced in 2014/15.
The first of these messages will be issued from 21 October onwards and will alert employers that they appear to have submitted a late full payment submission (FPS).
Employers who receive one...
