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UK: 2013-2014 interim PAYE penalty letters issued in error

08 July 2014   (0 Comments)
Posted by: Author: Chartered Accountants Ireland
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Author: Chartered Accountants Ireland 

HMRC advise that they have sent a small number interim penalty letters for 2013-2014 in error.

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

This article first appeared on


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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