PAYE44045 - Employer returns: electronic employer returns: e-file penalty details screen

The E-File Penalty Details screen displays

  • Penalty information
  • Appeal information
  • Appeal amendment information

You can access the screen through the

  • [E-File Penalty] button in the P35 screen
Or
  • [Details] button in the E-File open appeals screen

The screen is split into 4 main sections which are presented as follows

Employer section
Penalty section
Appeals section
Amendments section 

Employer section

Address to

The address to field allows you to enter a name to be included in the address information on the penalty notice.

Note: Penalty notices must be addressed to a named person where the employer is not a limited company. Partnership names and trading names held on employer records must have additional addressing information to ensure that they comply with legal requirements.

E-File segment

The E-File segment field displays

  • The segmentation band allocated to the employer at the time of the annual employee segmentation count
Or, where the employer successfully appeals against the band
  • The segmentation band determined for them as a result of the appeal

No of employees

The No of employees field displays the number of employees determined for the employer at the time of the annual employee segmentation count.

Permanent inhibition

The permanent inhibition check box indicates whether or not the E-File penalty permanent inhibition signal is set.

Where the signal is set and you want to issue a penalty you should

  • Cancel the signal using the update employer screen within the employer details screen
And
  • Issue a penalty via the Issue E-File penalty screen

Temporary inhibition

The Temporary inhibition check box indicates whether or not the E-File penalty temporary inhibition signal is set for the year.

Where the signal is set and you want to issue a penalty you should

  • Select the temporary inhibition check box to cancel the signal
And
  • Issue a penalty to the employer using the Issue E-File penalty screen

No further action

The no further action check box indicates that, although a penalty is due for the year, user intervention has decided not to issue it. The signal can be set either

  • In this screen by selecting the No Further Action check box
Or
  • Selecting the [No Further Action] button in the E-File exceptions list screen

Where the No Further Action signal is set and you subsequently wish to issue a penalty you should

  • Select the [Issue] button and proceed to issue the penalty t the Issue E-File penalty screen

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Penalty section

E-File segment (At issue)

The E-File segment (At issue) field displays the annual segmentation band for the employer at the time the penalty was issued.

Issued to

Where the penalty was not issued to a limited company, the issued to field displays the name of the addressee.

Re-issue date

The re-issue date field displays the date on which a penalty was re-issued (if applicable). Where a penalty has been reissued more than once the latest date on which the penalty was reissued will be displayed.

Duplicate date

The duplicate date field in the penalty area of the screen displays the date on which a duplicate penalty was issued (if applicable). Where more than one duplicate penalty notice has been issued the date on which the latest duplicate penalty was issued will be displayed.

Original charge

The original charge field displays the amount of the original penalty charge.

No of P14s

The No of P14s field displays the following

  • For 2004-05 only, as the employer’s E-File penalty will be based on the number of employees determined during the annual segmentation count, the field will display a default ‘O’
  • For 2005-06 onwards, the number of forms P14 submitted with the employer’s main return

Amount due

The amount due field displays the amount of the net penalty charge.

Discharge

The discharge field displays any reductions to the original penalty charge.

S/O (Stood over)

The S/O (Stood over) field displays the amount stood over (if any) where there is an open appeal against the original penalty charge.

[Issue] button

The [Issue] button takes you to the Issue E-File penalty screen (PAYE44050)

The button will not be available in the following circumstances

  • Where an E-File penalty for the year has already been issued
  • Where the employers segmentation count does not require them to file online
  • Where the temporary inhibition signal for the year is set

[Duplicate] button

The [Duplicate] button in the penalty area of the screen allows you to issue a duplicate E-File penalty notice. A duplicate is an exact match of the original penalty or, if it has been re-issued it is an exact match of the reissued penalty.

To issue a duplicate penalty

  • Select the [Duplicate] button

You will be presented with the duplicate penalty notice screen.

The penalty officer fields display details of the information that will appear on the duplicate penalty notice. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the penalty refers to or the telephone number the office has identified that they want calls directed to

Both fields can be changed if required.

If you

  • Select the [OK] button a duplicate penalty notice will be issued to the employer and you will be returned to the E-File penalty details screen
  • Select the [Cancel] button a duplicate penalty notice will not be issued and you will be returned to the E-File Penalty Details screen

Note: When a duplicate penalty notice has been issued the [Duplicate] button will not be available for the rest of the day.

[Re-issue] button

The [Re-issue] button allows you to re-issue a penalty notice to an employer. A re-issue is a copy of the original penalty but with the issue date and payment due date updated to show the current date and the current date plus 30 days respectively.

To re-issue a penalty notice

  • Select the [Re-issue] button

You will be presented with the Re-issue penalty notice screen.

The penalty officer fields display details of the information that will appear on the re- issued penalty notice. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the penalty refers to or the telephone number the office has identified that they want calls directed to

If you

  • Select the [OK] button the penalty notice will be re-issued and you will be returned to the E-File penalty details screen
  • Select the [Cancel] button the penalty notice will not be re-issued and you will be returned to the E-File penalty details screen

If the penalty is a confirmed penalty with a status of Rejected, Withdrawn or Rejected and you

  • Select the [Re-Issue] button you will receive the following message
‘Re-Issue Penalty Notice can not be issued as this is a confirmed penalty’ 
  • Select the [Cancel] button to return to the E-File Penalty details screen

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Appeals section

The type, received, settled and end result columns within the appeals window display E-File penalty appeals details.

Recording a new online penalty

The [New] button allows you to record details of a new penalty appeal. To do this

  • Select the [New] button

You will be taken to the E-File penalty appeal screen (PAYE44050)

  • Record the appeal as required

View / Update Online Penalty Details

The [Details] button allows you to view / update an appeal. To do this

  • Select the appeal you wish to view / update
  • Select the [Details] button. You will be taken to the E-File penalty appeal screen for your chosen appeal (PAYE44050)
  • View / update the appeal as required

Delete Online Penalty Appeal

The [Delete] button allows you to delete an appeal (for example if you record an appeal against the wrong employer). To do this

  • Select the appeal you wish to delete
  • Select the [Delete] button

You will be presented with the message

‘Are you sure you want to delete the selected Penalty Appeal?’

If you

  • Select the [OK] button the appeal will be deleted and you will be returned to the E-File penalty details screen
  • Select the [Cancel] button the appeal will not be deleted and you will be returned to the E-File penalty details screen

If the appeal has been acknowledged, form 940 prepared, closed or amended and you

  • Select the [Delete] button you will receive an error message
  • Select the [OK] button you will be returned to the E-File penalty details screen

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Amendments section

The type, amount, date and duplicate date columns within the Amendment screen display the current status of appeals raised against the employer’s E-File penalty.

Issue a Duplicate Charge Amendment Notice

The [Duplicate] button within the amendments area of the screen allows you to issue a duplicate charge amendment notice. To do this

  • Select the amendment you wish to issue a duplicate charge amendment notice
  • Select the [Duplicate] button

You will be presented with the Duplicate Charge Amendment screen.

The penalty officer fields display details of the information that will appear on the duplicate charge amendment notice. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the penalty refers to or the telephone number the office has identified that they want calls directed to

Both fields can be changed if required

If you

  • Select the [OK] button the duplicate charge amendment notice will be issued and you will be returned to the E-File penalty details screen
  • Select the [Cancel] button the duplicate charge amendment notice will not be issued and you will be returned to the E-File penalty details screen