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Proportionate approach to PAYE late filing penalties

HMRC has now issued the first in-year penalties for missed RTI deadlines to employers with less than 50 employees.  However, HMRC has said that it will take a proportionate approach and concentrate on the more serious defaults on a risk-assessed basis rather than issue penalties automatically.

This approach is in line with the general approach to penalties, set out in HMRC penalties: a discussion document that came out earlier this year.

HMRC says that it does not want to charge penalties; it wants employers to report on time.



Date: 29th June, 2015
Author: Cathy Corns


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