PAYE late filing penalties

The latest issue of the Employer Bulletin has been published by HMRC which includes articles on a variety of topics relevant to employers.

One article within this advises that HMRC have issued the Quarter 1 late filing penalty notices, which cover the period 6 April to 5 July 2016. They 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. They may however 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:

‘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 DE Ball if you would like help with payroll matters or visit www.deball.co.uk for more information.

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