This Content Was Last Updated on February 9, 2017 by Jessica Garbett


If you took part in the RTI pilot you may be in for a shock.

HMRC has announced it will shortly begin issuing the equivalent of a P35 Interim Penalty Warning Letter to those employers who have not submitted: 

  • a Full Payment Submission (FPS) or Employer Payment Summary (EPS) for 2012-13 with the ‘final’ declaration ticked
  • an FPS or EPS declaring 2012-13 week 52 or month 12 payment information
  • a 2012-13 Earlier Year Update (EYU) by 19 May 2013.’

This will be a shock to many who took part in the pilot as the year end submissions were confused. It seems at odds with the principle of a pilot and the recent suspensions of penalties announced for users of a specific software provider.

Article contributed by ACCA