RTI late fees phase-in

RTI late fees phase-in

Following on from our RTI-Penalty Regime Update earlier in July, HMRC have now confirmed the details of the RTI late fees phase-in.

Those employers with staff of 50 or above will be subject to automatic in-year fines from 6 October 2014.

Employers with staff of 50 or under failing to pay their PAYE on time will be subject to automatic in-year fines from 6 March 2015.

HMRC will send electronic messages to all employers in due course advising them when the penalties will apply to late payment or RTI submission, based on the number of employees shown in HMRC’s records.

HMRC previously relaxed the penalty regime to give employers more time to adapt to reporting in real time.

Where employers believe they have a reasonable excuse for submitting data late, they will be able to appeal using HMRC’s new online appeals process for automated penalties.

If you have any queries, or would like more information, please contact our payroll department on the details below:

Emma Lambert
email:  emma.lambert@jsllp.co.uk
telephone:  01942 292557

Bill Evans
email:  bill.evans@jsllp.co.uk
telephone:  01942 292546