HMRC have reported that they are aware of an issue affecting some employers who have recently received an interim penalty letter as a result of HMRC not receiving a P35.
The report confirms that HMRC are aware that a small proportion of employers – using products from one software provider – have been sent penalty warning notices from HMRC because they have not submitted their P35 Employer Annual Return by 19 May 2013 for the year 2012-13.
This issue impacts employers who:
- use the product of one particular software provider
- were not in the RTI pilot
- completed their 2012-13 end-of-year returns after 6 April 2013
- used 2012-13 PAYE Real Time Information software to complete their end-of-year returns (forms P14 and P35)
- sent an Employer Payment Summary to HMRC instead of a P35 end-of-year return
A penalty warning notice has been issued because HMRC has not received a P35 from those employers.
This issue does not affect employers who took part in the RTI pilot.
The software provider will email customers affected by this issue over the next few days with specific guidance on how to file their P14/P35 for 2012-13.
HMRC are working with the software provider to identify all the employers who are affected by this issue.
Employers who receive a penalty notice and meet the specific criteria above should follow the guidance provided by their software provider and should submit their P35 return within the next 14 days (by 25 June 2013).
HMRC will cancel the penalty warning letter in this specific scenario where the employer submits their P35 by 25 June 2013.
Penalties will still apply to any employer in these circumstances who does not submit a P35 by this date.
If you are affected by this specific issue HMRC have confirmed that you do not need to contact them either via phone or in writing.
