HMRC has apologised for sending a small number of interim penalty letters for 2013 –14 in error.
The letters were sent to employers who, for the tax year ending 5 April 2014, submitted any of the following:
- a month 12 Full Payment Summary with zero financial values, declaring final submission for the year;
- a month 12 Employer Payment Summary (EPS) with zero financial values, whether or not declaring final submission for the year;
- a month 12 EPS claiming CIS deductions suffered; or
- an Earlier Year Update with zero financial values.
HMRC is urgently correcting this error and say that employers affected do not need to take any action.
On the What's New site, HMRC said that 'this issue has affected only a relatively small number of employers. All other employers should send their PAYE information for the tax year ending 5 April 2014 as soon as possible'.
More details are available at http://www.hmrc.gov.uk/news/news270614.htm