HMRC have recently published the latest issue of the Employer Bulletin with articles on a variety of topics, including PAYE late filing penalties.
The penalties article advises that HMRC have issued Quarter 1 late filing penalty notices, which cover the period 6 April to 5 July 2016 and have confirmed that these penalties will continue to be issued on a risk assessed basis.
HMRC have confirmed that a late filing penalty will generally not be charged for delays of up to three days after the statutory filing date, but that they may contact employers who persistently file after the statutory filing date but within three days, and they risk being considered for a penalty.
The Bulletin includes advice on how to appeal against a penalty online and states:
‘If you receive a penalty notice which includes multiple penalty defaults and you believe you had a reasonable excuse for each, make sure you appeal against all of the defaults shown on your penalty notice, including any default with a zero charge. If your appeal is accepted, the un-penalised default can then be applied to a later month, reducing the value of any future penalty charges you might incur.’
Stockport accountants, IN-Accountancy have made sure to keep up to date with all clients regarding tax filing, however if you have any queries regarding any PAYE late filing penalties, please call us on 0161 456 9666 or email us at [email protected]
For more information surrounding the other articles in the Bulletin visit: Employer Bulletin
