PAYE penalty letters sent in error

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HM Revenue and Customs (HMRC) has mistakenly sent interim penalty letters for 2013/14 to some employers who met PAYE filing obligations for the tax year ending 5 April 2014. 

The error affects employers who met their filing obligations for the tax year ending 5 April 2014 by sending:

  • a month 12 Full Payment Summary with zero financial values, declaring final submission for the year
  • a month 12 Employer Payment Summary (EPS) with zero financial values, whether or not declaring final submission for the year
  • a month 12 EPS claiming CIS deductions suffered
  • an Earlier Year Update with zero financial values


HMRC has said it is urgently updating the records of all employers affected and those who received the letter in error do not need to do anything.