Hope you all had a lovely Christmas and are looking forward to a successful New Year.
I hope you can help with my question.
One of my clients (Limited Company, sole director) is taking on his first employee in January and wants me to do the payroll. Brilliant I thought, nice and easy for my first payroll client! But (there's always a but ) he changed accountants in June and I checked with previous accountant as I was under the impression (client said) they were continuing the payroll for the director to the year end, however they informed me everything was passed to the new accountant. Checked with new accountant and they haven't been doing the payroll!
I've applied for HMRC authorisation to file payroll for the client and now both accountants on Christmas break so after trawling through HMRC site and this forum can anyone tell me how I report the missing months? I'm thinking of using Moneysoft Payroll Manager and have a trial version to play around with and am thinking I'll input information for tax year to date that has been filed and then input missing months and file an FPS for the 6/7 months?
There's no tax or NI liability as salary is £645pm so assume no penalties? I don't know at present if the client has received any notices for non-filing but will check with him.
There will be no change to the penalties for late filing of returns for the tax years 2012-13 and 2013-14. The current penalty regime will continue to apply at the tax year end. There will be no penalties if in-year Full Payment Submissions (FPSs) are submitted late.
Just do them as usual albeit not complying with reporting the 'on or before' requirement until the payroll is up to date in time for the new employee.