HMRC are set to introduce a series of new notifications aimed at helping employers manage their PAYE affairs and avoid penalties. Four types of generic messages will be sent to employers:

• 
  non-filing notice: sent when HMRC’s records show that one or more of the full payment submissions (FPSs) has not been received;
• 
  late filing notice: sent to an employer who appears to have submitted its FPS late;
• 
  late payment notice; and
• 
  notice …