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HMRC continues risk-based approach to PAYE late-filing penalties

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HMRC has confirmed in its August Employer Bulletin that its risk-based approach to late-filing PAYE penalties will continue for the 2017/18 tax year. This means HMRC will continue to exercise discretion on late-filing penalties, rather than issue them automatically. The first penalties for 2017/18 will be issued in September 2017.

This also means HMRC will continue its practice of not charging penalties for late full payment submissions that are filed within three days of the payment date, provided there is no pattern of persistent late filing. This does not constitute an extension to the statutory filing date, which remains unchanged, but is a continuation of the short delay grace period in operation since March 2015.

See Employer Bulletin August 2017 (

Issue: 1366
Categories: News