New penalties for failing to file PAYE submissions on time

HMRC is introducing in-year penalties for failing to file PAYE submissions on time: 

  • from 6 October 2014 for employers with 50 or more employees in a PAYE scheme; and
  • from 6 March 2015 for all other schemes.

For further information about how penalties and appeals will apply to you from those dates, depending on how many people you employ in each PAYE scheme, read HMRC's factsheet at: https://www.gov.uk/guidance/what-happens-if-you-dont-report-payroll-information-on-time.

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