31 March 2015

 

HMRC will now start to enforce penalties for late payments and submissions for RTI purposes.

 

The penalties will be as follows and are dependent on how
many employees you have:

 

No.
Of Employees
Amount of Monthly Penalty
1-9
£100
10-49
£200
50-249
£300
250
+
£400

 

We would remind you that in order for your payroll
submission to be treated as on time it needs to be filed prior to the date on
the payslip, for example if you send in your wages for 28th February
on 1st March this is treated as a late submission.

 

HMRC are also continuing to chase PAYE contributions which
have not been paid on time. It is therefore important to make payment on time
if you do not want HMRC’s debt enforcement to be on your case.