Payroll Legislation

What Happens If You're Late Filing Penalties?

Legislation

What Happens If You're Late Filing Penalties?

Due Date

Ongoing

Summary

As in previous years HMRC will also continue to not charge penalties automatically if a Full Payment Submission (FPS) is filed late but within 3 days of the payment date and there remains no pattern of persistent late filing. This is not an extension to the current statutory position on reporting PAYE payments which remains unchanged.

Employers are still required to file their submissions on time unless any of the circumstances set out in the sending a FPS after payday guidance. Employers who persistently file after the statutory filing date but within 3 days, will continue to be monitored and may be contacted or considered for a late filing penalty as part of HMRC’s risk-based approach.

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