There have been reports that some employers have incorrectly been sent an interim penalty warning letter when they have submitted all of their RTI returns for 2013/14. HMRC says that most of the letters that have been issued inappropriately, relate to employers who have submitted employer payment summaries (EPS) and that if an employer or payroll agent has received a warning letter and all RTI returns for the year have been filed then there is no need to take any further action.

HMRC apologises for the inconvenience caused and are taking urgent steps to rectify the situation. All of the records impacted by this issue will be updated and a penalty will not be charged.

If you are an ICAEW member please send This email address is being protected from spambots. You need JavaScript enabled to view it. examples of such letters, and other problems encountered with RTI, which he will forward in confidence to HMRC to help them isolate the cause of these problems. 

The ICAEW suggests:

For difficulties generally, including PAYE RTI going forward:

  •         Where there is a client specific problem which you cannot resolve, try using HMRC’s Agent Account Manager service.
  •         For payment and debt queries there is a new HMRC agent helpline – telephone no. 0300 200 3887