PAYE5055 - Background: real time information (RTI): generic notification service (GNS)

This subject is presented as follows

Generic Notification Service (GNS)
GNS issue triggers and dates
Viewing GNS messages
Exceptions to receiving GNS messages
Schemes exempt from GNS messages
Late reporting reasons - exceptions to reporting PAYE on or before
Contact from the employer
Written queries to Employer Office

Generic Notification Service (GNS)

GNS messages advise employers who submit their RTI returns:

• late that they may be charged a late filing penalty
• without student/postgraduate loan deductions where necessary, that they need to start deductions
• with the wrong student loan type, that they need to use the correct plan type
• with student/postgraduate loan deductions, that they need to stop deductions
• with student/postgraduate loan deductions for Off payroll working periods or Occupational Pensions, that they need to stop deductions.

Viewing GNS messages

Employers will be able to view these messages by logging into PAYE Online Services and selecting the generic notification notices from within the Notice summary section. This is done in exactly the same way employers check for their tax and student loan start/stop code notices.

Employers can also view their notifications in their commercial payroll package, as long as their software is compatible with viewing generic notifications. Employers should contact their payroll provider to check if their software is compatible.

The GNS message itself is not sent via email to an ‘Inbox’; they are sent to an electronic ‘holding area’. The electronic message can then be viewed by the employer and / or agent either using their 3rd party software, the Portal Viewer or their PAYE Online account. The Portal Viewer has functionality to allow the employer or agent to mark their electronic messages as ‘Complete’.

If the employer registers at the Government Gateway for online, to obtain their User ID and Password and enrols for PAYE then the employer is the only one who can view the GNS message.

Authorised agents can view their clients GNS messages, but only where there is a ‘client – employer’ relationship held on the Government Gateway. Authorisation can be given either via Online Agent Authorisation, a 64-8, or FBI-2. Both the employer and the agent will be able to view the GNS message. If the employer or agent uses the Portal Viewer to view their electronic messages and marks the message as ‘Complete’ it will be deleted from the Portal Viewer and neither the employer nor agent will be able to view it.

If the employer (often small employers) is not registered for online services and has a file only agent.  The agent will be registered for online but the agent is not authorised and therefore neither the employer nor the agent can view these messages.

HMRC will issue a GNS message where applicable, however GNS does not know whether an employer and / or their agent is registered and enrolled for PAYE Online.  HMRC will have a record of which employer schemes were identified for a GNS but it is possible that not all employers / agents will be able to view them.

Employers can also see these messages by using their Business Tax Account.

Employers already receiving email alerts for existing notifications such as tax codes will also automatically receive an email alert to tell them that they have a message.

Exceptions to receiving GNS messages

There are a number of exceptions for schemes to receive GNS Notification messages. These are detailed below.

New employer

Late or non file GNS notifications will not be issued within 3 months scheme created date.

Period of inactivity

A Non File GNS will not be issued to an employer where a Nil EPS (Employer Payment Summary) for a period of inactivity has been received in respect of the reporting period.

No payment due

A Non File GNS will not be issued to an employer where an EPS advising No Payment Due in respect of the reporting period.

Annual Schemes

A Non File GNS will not be issued to an employer if the Scheme is an annual payer outside the Annual Payment Due Month.

Scheme status

A Non File GNS will not be issued to an employer if the Scheme is not live or the potentially ceased date is set on ETMP and the default relates to a later tax period than the ceased or potentially ceased date.

Schemes exempt from GNS messages

There are certain schemes exempt from receiving Late File or Non File GNS messages and these are:

• EPA
• TAS
• PSS
• XP
• NORPRO
• Employers who fall into Carter Segmentation Band 5. For example, practising members of religious societies or orders whose beliefs are incompatible with the use of electronic methods of communication
• Care and Support Workers, Digital Exclusion.

Late reporting reasons - exceptions to reporting PAYE on or before

Employers must file an FPS (Full Payment Submission) on or before the day they pay their employees, otherwise their submission is considered ‘late’. However, there are a number of occasions when an employer can claim an extension to this filing period by selecting one of the new late reporting reason code boxes on the FPS.

If the payment date falls outside the late reporting reason period, then a late file GNS notification message will be issued and a penalty will be due.

A late reporting reason to reporting PAYE on or before can be claimed in the following circumstances.

Late reporting reason code	Description of why the payment is reported late	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
A	Notional payment: Payment to Expat by third party or overseas employer	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
B	Notional payment: Employment related security
C	Notional payment: Other	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
D	Payment subject to Class 1 NIC but P11D / P9D for tax (2015-16 is the last year P9D will be used)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
F	No requirement to maintain a Deductions Working Sheet / Impractical to report work done on the day	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
G	Reasonable excuse	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
H	Correction to earlier submission	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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