HMRC Consultative Forums

payrollpro Registered, FMAAT Posts: 427 Dedicated contributor 🌟 🐵 🌟
For all members who are interested, the AAT attends a number of these on your behalf.

The minutes of the last Employment Consultation Forum, which deals with PAYE and related matters, have been published. They can be found at

Please let me know if you have any comments or concerns on the issues discussed.



  • Poodle
    Poodle Registered Posts: 711

    The comment regarding not sending out late payments penalty notice letters to employers only paying small amounts will presumably include all employers paying less than £1,500 per month, and so these employers would receive letters on a quarterly basis instead?

    It all sounds as though this will be very expensive to administer with all the manual intervention mentioned?

    Also where will these letters be sent? I receive letters for clients from HMR&C since my practice address is set as the correspondence address and many accountants have this arrangement in place.

    Unless these notices are sent on, the client does not know and would not be able to comment or dispute an error, If I/others do not send the notification on through error or just being 'lost in the post' and a penalty occurs could I be liable?
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