What Notifications do HMRC send employers? Understanding the GNS
The Generic Notification Service (GNS) from HMRC serves as a vital communication channel through which employers receive various types of official notifications and correspondence related to their tax obligations. When it comes to payroll and employment matters, HMRC utilises the GNS to keep employers informed about a range of topics. Here are the types of information that employers may receive through the GNS:
Pay As You Earn (PAYE) Reminders and Deadlines:
- HMRC uses the GNS to send reminders about important PAYE deadlines, such as submission deadlines for payroll reports, including Real Time Information (RTI) submissions.
- Notices about important PAYE-related updates or changes in legislation that may impact how employers report and pay their employees’ taxes.
Tax code Changes
- Employers will receive tax code notices, in the form of P6 and P9 forms, which will contain all the relevant information to update an employee’s tax code.
Student Loan and Postgraduate Loan Notices
- Employers also receive Student Loan and Postgrad Loan notices via the system, also known as SL1 and PGL1 forms, which like the tax code notices contain the details of plan numbers and start dates.
National Minimum Wage (NMW) and National Living Wage (NLW) Updates:
- Notifications regarding changes in the National Minimum Wage and National Living Wage rates, ensuring that employers are aware of the new minimum wage requirements for their workforce.
Compliance Reviews and Investigations:
- Employers may receive notifications about compliance reviews or investigations, including National Minimum Wage (NMW) investigations, to inform them about HMRC’s intention to scrutinize their payroll and employment practices.
Employment Allowance Information:
- Communication regarding updates to the Employment Allowance, a relief that allows eligible employers to reduce their National Insurance contributions.
Statutory Payments:
- Information related to statutory payments, such as Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), and Statutory Adoption Pay (SAP).
Real Time Information (RTI) Updates:
- Guidance or notifications about changes to Real Time Information (RTI) requirements, ensuring that employers are kept informed about reporting obligations under the RTI system.
Identification of Unpaid Taxes or Under-Declared Income:
- Notifications about potential discrepancies, unpaid taxes, or under-declared income based on the information provided by employers, prompting further investigation or clarification.
Employers must treat any communication received through the Generic Notification Service (GNS) from HMRC with the utmost diligence and attention. This includes promptly addressing any requests for information and responding to all compliance reviews. So too, they must ensure that payroll and employment practices align with the latest regulatory requirements. Staying informed about the information communicated through the GNS is crucial to maintaining compliance. It is also essential to fulfilling tax obligations in a timely and accurate manner.
At Lewis Brownlee, our payroll team process these notifications on a daily basis. As such, our clients are kept informed at all times of the changes that will affect them and their business. So, if you want to take the strain of payroll away, speak to us today! We offer a free, initial meeting so that you can find out what we do and how we do it. We’re a friendly bunch with the expert knowledge you need. So, when you’re ready, we’re ready! Call us at one of our three amazing offices today and lets see how we can partner in your success!
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