From 6 October 2014, HMRC was due to include smaller employers in the penalty regime for late filing of Real Time Information (RTI) payroll returns for 2014-15.
HMRC have announced that this penalty process will be delayed for a number of smaller employers.
They will now start from:
- 6 October 2014 for employers with 50 or more employees
- 6 March 2015 for employers with fewer than 50 employees
The size of the late filing penalties depends on the number of employees within the PAYE scheme.
|
Number of employees |
Penalty per PAYE scheme |
|---|---|
|
1 to 9 |
£100 |
|
10 to 49 |
£200 |
|
50 to 249 |
£300 |
|
250 or more |
£400 |
HMRC will use the latest information available to determine the number of employees, and the size of the filing penalty for each period where a return is late.