Further updates to PAYE electronic messages helping employers keep up-to-date

13 May 2014

HMRC has improved the Generic Notification Service (GNS) messages for 2014 to 2015.

HMRC has published the following message in the What’s New area of their website.

There are three types of message:

  • Late filing, sent in-month as explained in the What's New of 8 April 2014
  • Non-filing, sent after the end of a tax month
  • Late payment, sent each month after the payment date

The first 2014 to 2015 non-filing messages relating to month 1 will be sent shortly.

Employers may receive this if they have not sent:

  • the number of Full Payment submissions (FPSs) that HMRC is expecting within a tax month, based on their previous filing history of how often they run their payroll
  • an Employer Payment Summary (EPS) to tell us that no payments have been made for that tax month at the point that HMRC reviews its records to see whether a non-filing GNS message is appropriate

The revised text, which reflects feedback from external stakeholders, reads as follows:

"HM Revenue & Customs (HMRC) records show that you haven't sent all of the Full Payment Submissions (FPS) that we expected for the period indicated. You must send an FPS each time you pay your employees.

From October 2014, if you don't send your FPS on time you may incur in-year filing penalties. Please make sure that you send your FPS on time in future.

If you didn't pay any employees within that tax period, you should let HMRC know by sending a no payment Employer Payment Summary (EPS) by the 19th of this month.

If you have sent all your returns or you have notified HMRC in the last five days that you no longer employ anyone, you don't need to contact HMRC."

Although employers have until the 19th of the following tax month to send an EPS to make a nil payment submission, HMRC issue non-filing GNS messages shortly after the end of each tax month to prompt employers to make a submission in time to avoid a specified charge and, in future, a potential in-year filing penalty.

Please note that as HMRC will be carrying out thorough initial testing before releasing these messages for month 1, there may therefore be a short delay in issuing non-filing messages. Therefore, customers who file a 'nil EPS' for month 1 shortly after 6 May might still receive a non-filing GNS message for month 1. There is no need to contact HMRC in these cases.

Employers may receive both a late filing and a non-filing GNS message relating to the same month. Employers who receive either message should use it as a prompt to ensure that their business is ready to submit their PAYE returns on time from 6 October 2014, when in-year penalties for failure to report PAYE on time will be introduced.

There is more detailed information on these messages and why employers might receive them in the updated guidance Using HMRC's Online Service - PAYE for employers.