Mandatory Online Filing of In-year Forms – Delay in issuing penalty noticesWednesday, July 7th, 2010
Although online filing of in-year forms was mandatory for employers with 50 or more employees for the whole of 2009/10, HMRC only began to issue penalty notices from April 2010 in respect of failures to file online from January 2010. However, many employers have complained that penalty notices have been issued incorrectly. To quote HMRC, “we have received considerable feedback from employers and are now looking at the issues they raised with us.” No more penalty notices will be issued until further notice.
However, employers with 50 or more employers must still file their starter and leaver forms online and should only send one starter or leaver form for each period of employment.