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PAYE late-filing penalty easement extended

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HMRC has extended until April 2018 its current easement allowing a three-day grace period during which it will not impose automatic in-year penalties for late filing of real-time PAYE information, except in cases of persistent failure.

HMRC will usually charge penalties where employers:

·        file their full payment submission (FPS) late;

·        don't send the expected number of FPSs; or

·        don't send an employer payment summary when they have made no payments to employees in a tax month.

Penalties won’t be charged where:

·        an FPS is filed late, but all reported payments on the FPS are within three days of the employees’ payday (applying from 6 March 2015 to 5 April 2018), although employers who persistently file after the payment date but within three days may be considered for a penalty;

·        it is the first FPS sent by a new employer within 30 days of paying an employee; or

·        it is the first failure in a tax year to send a report on time (except employers registered with HMRC as an annual scheme).


Issue: 1368
Categories: News