17 September 2014 
Amanda Darley, Head of Operations and Engagement
HMRC has announced that it will begin charging new penalties in relation to RTI PAYE submissions from 6 October 2014 for employers with at least 50 employees. HMRC has started to contact these employers to provide them with a copy of its ‘At a glance’ guide to the new penalties.
The penalties will be charged when:
HMRC will charge one penalty for each tax month that an employer fails to file on time, the required number of times or at all, and will not charge a penalty for the first month in each tax year where there is a filing failure. So there can be a maximum of 11 penalties for late/non filing in a tax year.
The size of the late filing penalties depends on the number of employees within the PAYE scheme, and for employers with at least 250 employees the monthly filing penalty per PAYE scheme is £400.
HMRC will send PAYE schemes a filing penalty notice by letter quarterly at the end of July, October, January and April, where penalties have been incurred. So the first of these notices will be issued to schemes with 50 or more employees from January 2015.
