The first of these updated messages is for late filing and is scheduled to be sent out shortly. Employers will not necessarily receive a message in every instance of late filing and HMRC advises that there is no need for employers to contact HMRC if they think they should have received a message but have not done so.

A Full Payment Submission (FPS) may trigger a late filing message if any of the employee payments reported on it are made before the date the employer sends the report. However, HMRC will issue a maximum of one late filing message in a tax month.

In some circumstances employers may have a valid reason to send their FPS after the date of payment. These employers can avoid getting a message by selecting the 'late reporting reason' indicator which is available on the FPS from 6 April 2014. The updated message now includes reference to the introduction of the 'late reporting reason' and the staggered introduction of penalties.

HMRC has also enhanced the text of the email alerts sent to employers and their representatives to let them know they have received a GNS message. The text previously directed employers to search for these in HMRC Online under the heading 'RTI Notices'. However, GNS messages are found using the link 'Generic Notification Notices', within HMRC Online. HMRC has amended the email instructions to make this clearer.

Electronic Data Interchange (EDI) users may now choose to receive GNS messages through either EDI or the internet if they have EDI outbound communication in place.

More details are available from HMRC http://www.hmrc.gov.uk/news/elec-msg.htm