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).
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).
