HMRC will shortly start alerting employers where their records show that they have failed to make their PAYE or Construction Industry Scheme payments in full by their due date. HMRC review the payments after each monthly (or quarterly) payment deadline has passed. Shortly after that, HMRC will issue a late payment Generic Notification Service (GNS) message to employers and contractors if they believe they have an underpayment of £100 or more for the month or quarter. The messages will state: 'HM Revenue & Customs (HMRC) records show you did not make full payment on time. If you have not already done so, please bring your payments up to date and ensure future payments are made on time and in full. Paying on time and in full is important as otherwise you may be charged in-year interest and late payment penalties.' 'If you had no PAYE payment to make because you didn't pay any employees during this tax period, you should let HMRC know by sending an Employer Payment Summary (EPS) for this tax period.' 'To see why HMRC have issued this notice, please check HMRC Tax Dashboard or PAYE Online which provides details of your payments and PAYE charges.' Employers should: submit an EPS as instructed, if appropriate ensure that they pay their PAYE in full and on time in future. If you would like any help with PAYE matters please do get in touch. Internet link: HMRC news