HMRC have issued a statement regarding those small employers that have failed to meet their end of year obligations. Interestingly, we have had one or two employers that HMRC have accused of not meeting the obligations. We have proof that they did, so there is evidently an issue with RTI systems at HMRC end, so it will be interesting to see the response to this statement;
“HMRC expects all employers to comply with their legal obligations. Where the final indicator is not completed, but all other obligations are met, HMRC will process the return and calculate the final liability accordingly. Employers who fail to complete the end of year questions and declaration will miss an opportunity to demonstrate their low risk status in every respect. This failure will feed into compliance risk assessment processes.
Currently, there is no specific planned activity to contact employers who failed to complete the final submission indicator. We are continuing to educate employers to make sure their RTI submissions are full and complete, and meet their legal obligations. However, we will monitor the situation and consider whether any further action is required in future.”
