PAYE messages for employers
HMRC will shortly start alerting employers where their records show that they have failed to make their PAYE or Construction Industry Scheme payments in full by their due date.
HMRC review the payments after each monthly (or quarterly) payment deadline has passed. Shortly after that, HMRC will issue a late payment Generic Notification Service (GNS) message to employers and contractors if they believe they have an underpayment of £100 or more for the month or quarter.
• submit an EPS as instructed, if appropriate
• ensure that they pay their PAYE in full and on time in future.
If you would like any help with PAYE matters please do get in touch with our Payroll manager, Kerrie Lucas on 02476 518 555.