2013/14 penalties. HMRC has sent penalty letters to employers where it believes their RTI reports aren’t complete for 2013/14. However, it has realised that some of them have been issued in error.

Wrongly issued. Penalty notices have been incorrectly sent where an employer submitted:

  • a Month 12 FPS (full payment submission) showing zero values and showed it as their final RTI report for the year; or
  • a Month 12 EPS (employer payment summary) with zero values, whether or not declaring final submission for the year; or
  • a Month 12 EPS claiming CIS (construction industry scheme)deductions; or
  • an EYU (earlier year update) report with zero values.

No action required. HMRC is correcting its records and the penalties incorrectly charged will be automatically withdrawn. So if you’ve received one you don’t need to take any action.

Action required. If you’ve received a penalty notice for 2013/14 and none of the circumstances above apply to you, but you don’t believe a penalty is due, send an appeal to HMRC explaining why (see The next step ).

Where you submitted a nil report as your final RTI submission for 2013/14, you may have received a penalty notice from HMRC. You can safely ignore it as it was issued in error. HMRC is automatically withdrawing the erroneous penalties.