PAYE Online for Employers - Electronic Data Interchange (EDI)
Frequently Asked Questions: Compliance & PAYE Procedures
- Will penalties be imposed if HM Revenue & Customs filing deadlines are missed, for example, if there are technical difficulties, which prevent end of year information being filed on time?
- When a new employee joins an organisation earning below the tax threshold and then they exceed the threshold, due to a pay increase, what does the employer do?
- What should an employer do when data is received relating to an ex-employee or an unknown employee?
Q. Will penalties be imposed if HM Revenue & Customs filing deadlines are missed, for example, if there are technical difficulties, which prevent end of year information being filed on time?
A. This depends on where the technical difficulties are found. If they are found to be with the employer they can revert to the manual method rather than incur penalties unless they are classed as a large employer for the tax year 2004-05. If the technical difficulties are not with the employer, penalties can be avoided by providing proof that the correct data was sent on time.
Q.
When
a
new
employee
joins
an
organisation
earning
below
the
tax
threshold
and
then
they
exceed
the
threshold,
due
to
a
pay
increase,
what
does
the
employer
do?
A. The
employer
needs
to
send
a
P46
to
HM Revenue & Customs
so
that
a
tax
code
number
can
be
issued
for
the
employee.
Q. What should an employer do when data is received relating to an ex-employee or an unknown employee?
A. If the employee has left, the employer should check that a P45(1) has been sent to the appropriate Tax Office. If it has, or if the employee is unknown, the employer should contact the appropriate Tax Office for advice.
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