HMRC have recently advised that the automatic penalties for late PAYE payments that were due to start from 6 April 2015 will now be risk-assessed.
HMRC have confirmed that automatic penalties for filing RTI submissions late will start from 6 April 2015, but there is to be a new three –day concession for those who missed monthly full payment submission (FPS) filings since last October.
FPSs are due by the end of the tax month (6 March), but any employer hit with an in-year late filing penalty between 6 October 2014 and 5 January 2015 where they were less than three days late can appeal online against the penalty by completing the ‘Other’ box and adding ‘Return filed within three days’.
If you have any queries regarding this or would like our help with your payroll please call me or Maureen Owens or Helen Miller in our Payroll department.
