RTI Late Filing Penalties delayed further

HMRC announced yesterday that penalties for late filing of returns will be phased in as follows:

Employers with fewer than 50 employees will face automated in-year penalties for late real-time PAYE returns from 6 March next year.

Those who employ 50 or more people will face penalties from 6 October 2014.

HM Revenue and Customs (HMRC) will send electronic messages to all employers shortly to let them know when the penalties will apply to them, based on the number of employees shown in the department’s records.



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