As PAYE RTI nears the end of its second year, are HMRC’s debt management and banking processes working as they should?
The Tax Faculty is keen to hear your feedback, good or bad, plus examples of any problems which we can raise with HMRC. We’d like to hear from you whether you are an employer or payroll agent/bureau or an adviser.
Please let us know of any difficulties you are encountering in this area by posting a short comment below. If it’s easier, just indicate which numbered bullets apply to you.
We would also like to hear about the process for submitting RTI returns – you can post comments on our separate forum post How well are the RTI processes working now?
I have looked at the new format of information that HMRC is providing to employers with regard to their PAYE/NI transactions. The previous format was not great but the current one seems to be a distinct step backwards. It only appears to provide a single number per month for "payments and credits" with no breakdown, so that, for instance you cannot distinguish between a payment, employment allowance and SMP reclaimed. The information provided is wholly inadequate to permit an employer to reconcile the account if there is any difference.
As Agents, we do not even have access to this inadequate information.
HMRC needs to provide clear information on payments received by them by date received. It also needs to give access to this information to agents. In my opinion, if they do not address this quickly there will be a large mess in PAYE with clients suffering incorrect penalties and interest. We already have a few clients where we cannot understand the balance and have insufficient information available online to identify differences, so need to contact HMRC - which is what I thought they were seeking to minimise.