RTI penalty notices
Employers with PAYE schemes of 50 or more employees who have incurred in-year late filing penalties will start to receive penalty notices from the beginning of February 2015.
Professional advisers will not be sent a copy of the penalty notice but the notice will contain a message telling employers to show it to their agent (if they have one) immediately.
The penalty notice will be in letter form and will set out all filing penalties incurred for the period 6 October 2014 to 5 January 2015. It will explain what action the employer may take if they disagree and wish to appeal.
Date: 28th January, 2015
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