Cessation of temporary SCONs

03 December 2014

HMRC have announced that they are introducing a new Generic Notification to remind employers that the temporary SCON will not be available for use from April 2015. This reminder will also be included in the December edition of the Employer Bulletin.

If by 15 December 2014 any employer is still not using the correct SCON, they will receive a GNS message as a further reminder that they must take action to start and record the correct SCON. They will also receive the GNS message each time they make a subsequent submission using the temporary SCON.

Payroll bureau or agent members should be aware that some of their customers may receive the new notification, and this may generate queries to customer support lines.

Any employers who are satisfied that the temporary SCON was not used on their last submission but who nevertheless receive a GNS message should notify HMRC at [email protected]