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Employers will not incur penalties for delays of up to three days in filing PAYE information, HMRC have confirmed.
There will be no changes to the submission deadlines, and employers with fewer than 50 employees will still be subject to late-filing fines from 6 March. But late-payment sanctions will be reviewed on a risk-assessed basis, rather than issued automatically.
The Revenue intends to next month close about 15,000 PAYE schemes that have not made a report since April 2013 and appear to have ceased, in an effort yo prevent unnecessary penalties being issued.
Employers will not incur penalties for delays of up to three days in filing PAYE information, HMRC have confirmed.
There will be no changes to the submission deadlines, and employers with fewer than 50 employees will still be subject to late-filing fines from 6 March. But late-payment sanctions will be reviewed on a risk-assessed basis, rather than issued automatically.
The Revenue intends to next month close about 15,000 PAYE schemes that have not made a report since April 2013 and appear to have ceased, in an effort yo prevent unnecessary penalties being issued.
The tax department said it will write to the affected schemes to tell them about the planned closure and what to do if they are, or should be, operating PAYE.
Employers that have received in-year late-filing fines for the period from 6 October 2014 to 5 January 2015 and were three days late should appeal online by completing the “other” box and add “return filed within three days”.
