I have an issue with authorisation for PAYE from my client. I have all the other online authorisations ( SA, CT, CIS) finished but there is a problem with PAYE.
I am still waiting for clients authorisation code - two months. I have requested it twice and second will expire tomorrow.
By this time I had to submit EPS with no payments but CIS deductions.
I was wandering what if I submit this anyway before the authorisation to be finalised? Will I get penalised for that or is better to wait?
'File-only' is a well established procedure where there is no HMRPC 64-8 or password in operation. This means that you can submit Returns including RTI ones but the Revenue won't communicate with you directly. As far as I know this is commonplace in PAYE as well as other taxes.
Providing your client approves the submissions you are making I can see no problem.
An EPS is normally due by 19th of the month. See here :-
I would chase up your client and see why the hold up, you may find they give you the code fast. You can still submit paye (you just can't talk to HMRC on clients behalf), if you do that though your own payroll, you send it using the clients code rather than your agents code, so any comeback is the client not you. I'd contact your client and see what they want you to do. You can submit file only but to talk to hmrc on clients behalf you need the authorisation
Kind regards
Elaine
-- Edited by lainy on Monday 1st of December 2014 01:26:33 PM
