Have your say: RTI late filing penalties

By Matthew Thompson | 2nd December 2013 | 1 min read

HMRC are asking payroll professionals to provide feedback on proposed changes to rules surrounding late filing and penalties for Real Time Information. The consultation is open for comments and feedback until 24th January 2014 and can be viewed online.

The proposal, which was published on 29th November, looks at feedback taken during the RTI pilot scheme which was run in 2012/13 and from ongoing dialogue between employers and HMRC in an aim to improve the reporting of PAYE in real time.

Included are proposals to change the late filing penalty model to include different penalties depending on the size of the business in question. The suggestion has also been put forward to have one late filing penalty to apply automatically each month of quarter, regardless of the number of RTI returns due from the employer.

The size of late filing penalties has also been discussed:

  • £100 for schemes with 1-9 employees
  • £200 for schemes with 10-49 employees
  • £300 for schemes with 50-249 employees
  • £400 for schemes with 250 or more employees

If you would like to view the full consultation you can do so by visiting the official HMRC website.

Feedback and suggestions must be emailed to TAP@hmrc.gsi.gov.uk

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