Penalties for not filing employee and leaver information online
Date: Thursday 19th May, 2011
Author: Cathy Corns
Profile: Cathy Corns
Employers with 50 or more employees have been required to file online employee starter or leaver forms since 6 April 2009.
Employers with 50 or more employees have been required to file online employee starter or leaver forms since 6 April 2009.
HMRC announced, in February, that they would begin to issue penalties to such employers who had not filed the forms online in the period 6 January 2011 to 5 April 2011.
The first penalty notices will be issued on 26 April 2011 and will range from £100 to £3,000 depending on the number of forms which should have been filed. Future penalty notices will be issued after the end of the quarters ended 5 July, 5 October, 5 January and 5 April.
Other employers, with fewer than 50 employees, are required to file their starter and leaver forms online from 6 April 2011. Those employers will not be charged penalties during the three quarters ending 5 July 2011, 5 October 2011 and 5 January 2012. Instead HMRC will issue letters to alert employers that they may have to review their procedures to ensure they are filing all relevant forms online.
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Cathy Corns is a tax adviser and a partner at Mercer & Hole. The views given in this blog are personal to the author, if you would like to discuss the contents of this post with Cathy you can call her on 01908 605552. Email Cathy Corns |
Keywords: 'Employees' 'starter' 'leaver' 'on-line' 'penalty'
Please note that the opinions expressed in this blog represent the views of the author and not the views of Mercer & Hole.
Discussion and Comments
By Tony Johnston on Thursday 23rd June, 2011
Hi Cathy,
This article gave me an idea. We started offering online human resources software last year and I just realised that we have no prompt for this action when employees leave. I’ll ensure we add it!
Tony