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HMRC Apologise for Payment Delay

September 2007

HMRC have apologised to small employers, those with less than 50 employees, awaiting their £150 tax-free incentive payment in respect of the 2006/07 tax year. The incentive payment is due where an employer, or their agent, successfully filed their Employer's Annual Return form P35 and the supporting employee forms P14s online.

According to HMRC the large numbers of people claiming their payment by cheque has led to a delay and many employers may not receive their cheques until December 2007.

HMRC advise that requests for payment by cheque should only be made by those employers who have little or no PAYE deductions to pay over. Employers who have to make monthly or quarterly PAYE payments to HMRC are able to reduce their payment by the £150 incentive payment.

Internet link: HMRC tax free incentive payments