2013 to 2014 interim penalty letters issued in error

Automatically generated penalty letters have been issued by HM Revenue & Customs.

 

HMRC’s analysis shows that this issue affects only employers who met their filing obligations for the tax year ending 5 April 2014 by sending:

 

  • 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
  • an Earlier Year Update with zero financial values

 

HMRC is urgently updating the records of all employers affected and employers do not need to do anything.

 

Please note 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.

 

 

HMRC has apologised for the issue and inconvenience caused.