RTI Penalty Notices – Smaller Employers

Late or non-filing penalties for RTI returns now apply to all schemes with a three-day tolerance that HMRC has confirmed, will apply for the whole of 2015/16.

Employers with fewer than 50 employees who failed to submit their 2014/15 Month 12 FPSs on time with no late reporting reason are likely to receive a penalty notice at the end of May 2015. This is because the exemption for the first failure in the tax year does not apply to smaller employers or those with annual schemes as their penalty regime only came in for Month 12.

Penalty notices for 2014/15 Month 12 were due to be issued at the end of May 2015 so advise clients to check their PAYE online account if they are concerned that they might have filed late.

If the client has a reasonable excuse for filing late, they should appeal online within 30 days of receiving the penalty.

All employers who filed their final 2014/15 FPS more than three days after the final payday without a late reporting reason are likely to receive a penalty notice at the end of May 2015. Clients only have 30 days in which to appeal (this can be done online).