PAYE late filing penalties

HMRC have issued the Quarter 1 late filing penalty notices.

HMRC have published the latest issue of the Employer Bulletin with articles on a variety of topics relevant to employers.

One article advises that HMRC have issued the Quarter 1 late filing penalty notices, which cover the period 6 April to 5 July 2016 and have confirmed that these penalties will continue to be issued on a risk assessed basis.

HMRC have confirmed that a late filing penalty will generally not be charged for delays of up to three days after the statutory filing date, but that they may contact employers who persistently file after the statutory filing date but within three days, and they risk being considered for a penalty.

The Bulletin includes advice on how to appeal against a penalty online and states:

'If you receive a penalty notice which includes multiple penalty defaults and you believe you had a reasonable excuse for each, make sure you appeal against all of the defaults shown on your penalty notice, including any default with a zero charge. If your appeal is accepted, the un-penalised default can then be applied to a later month, reducing the value of any future penalty charges you might incur.'

Please contact us if you would like help with payroll matters.

Internet link: Employer Bulletin

© 2024 Tussies Chartered Accountants. All rights reserved. We use cookies on this website, you can find more information about cookies here. powered by totalSOLUTION

Tussies Chartered Accountants is the trading name of:
Tussies Limited Registered office Tussies Chartered Accountants, 31 Wilmslow Road, Cheadle, Cheshire SK8 1DR Registered in England and Wales 03143582

Company details

Read our terms and conditions here | Read our Privacy Notice here