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DEAN WOOTTEN examines recent tribunal decisions concerning in-year PAYE penalties
KEY POINTS
- Penalty regime under FA 2009 Sch 56.
- What constitutes reasonable excuse?
- Look at each individual default.
- Not knowing is no defence.
- Ensure payments reach HMRC on time.
In late 2011 two cases were decided in the First-tier Tribunal concerning the new in-year PAYE penalties that apply for late payment of PAYE and National Insurance contributions from 2010/11.
Dina Foods Ltd and Stone Manor Hotels Ltd are typical of many clients who were late in paying their monthly PAYE liabilities in 2010/11.
I have heard of similar cases where the client was just two or three days late in making these payments throughout 2010/11 and is now facing a penalty in excess of £10 000.
This article examines the late payment rules and the tribunal’s reasoning when considering the...
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