HMRC's analysis shows that this issue affects only employers who met their filing obligations for the tax year ending April 5 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 that it is urgently updating the records of all employers affected and employers do not need to do anything.
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Susie Hughes © Shout99 2014