HMRC Generic Notifications for Employment Allowance
22 September 2014
HMRC have announced that they will now issue generic notifications (otherwise known as GNS messages) to employers who may have failed to claim the Employment Allowance.
The intention behind these notifications is to encourage PAYE schemes to check eligibility and claim the Employment Allowance.
HMRC explain that the new notification, which follows the existing format for Generic Notifications, may be sent to any PAYE scheme which has not so far submitted an Employer Payment Summary in 2014/15. It is anticipated that these notifications will not be issued before 25 September.HMRC have issued a Q&A document providing further information.