HMRC has confirmed that penalties will not be issued where 2018/19 Short Term Business Visitor (STBV) reports are submitted by post after 31 May.
The deadline for UK employers which operated an Appendix 4 STBV agreement for 2018/19 to submit their reports to HMRC is 31 May 2019.
As covered in our Employer’s Club update of 21 May 2019, HMRC advised it would no longer be accepting submissions by email. Employers who planned to submit STBV reports by email must instead use post or submit via a shared workspace.
HMRC has confirmed that due to the change in the submission process, they will not penalise companies if the 2018/19 Appendix report is submitted by post after 31 May. There is no specific revised deadline, but HMRC requests that reports are filed as soon as possible.
Additionally, HMRC has confirmed that a request for an extension is not required.
The submission of STBV reports to HMRC via a shared workspace is unaffected by this change.
However, employers who are unable to submit their STBV reports for 2018/19 in this way should submit these by post as soon as possible to:
Charities Savings and International 3
HM Revenue & Customs
If you have any queries, please get in touch with your normal contact or e-mail email@example.com.
© 2020 KPMG LLP, a UK limited liability partnership, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.