Electronic messages to employers
HMRC have issued an electronic warning message to employers who have not submitted their Full Payment Submission (FPS) return(s) during the January tax month. The message is intended to be a reminder to employers and is not a penalty notice.
HMRC are advising employers who receive this message that they should check that they have sent all the submissions that are due for their PAYE scheme.
If employers have notified HMRC recently that their business has ceased, then they can ignore the electronic message and do not need to contact HMRC.
HMRC started issuing these messages in December 2013 and this following link sets out instances where an employer may receive a non-filing message, although they have filed on time and where not action is required.
Internet links: HMRC news