HMRC have
advised employers with less than 50 employees
who filed their end of year returns online
for the year ended 5 April 2006 that they can
deduct the £250 tax free compensation
payment they are due from their next payment
of PAYE.
These tax free compensation
payments are due to employers with less than
50 employees who successfully filed their 2005/06
end of year forms P35 and P14 online.
Last year employers were advised
to wait for HMRC confirmation that the £250
was due. Confirmation will be sent in the next
few months to all employers who successfully
filed online. These confirmation notices will
all be sent via the internet.
For those employers who need
the compensation repaying to them, for example,
where they do not have a PAYE liability for
the year, then they will need to wait for the
online confirmation that the payment is due
before being able to get it repaid by HMRC.
Internet link:
HMRC
website
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