Employers are set to receive the first quarterly notices under real-time information’s late-filing penalties regime, which began in October for businesses with 50 or more members of staff.

Firms that have incurred fines can expect the HMRC messages from the beginning of February, according to the department. Advisers will not be sent a copy, but each notice will instruct employers with agents to pass on the correspondence immediately.

The notices will be in the form of a letter, setting out all filing penalties incurred for the third quarter of 2014/15 (6 October to 5 January).

Each listed fine will have a unique identification intended to help employers that wish …