{"id":54002,"date":"2015-02-17T12:05:10","date_gmt":"2015-02-17T12:05:10","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=51622e8206b68855aff695c821b68050"},"modified":"2015-02-17T12:05:10","modified_gmt":"2015-02-17T12:05:10","slug":"news-story-hmrc-will-not-impose-paye-filing-penalties-for-short-delays-from-march-2015","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=54002","title":{"rendered":"News story: HMRC will not impose PAYE filing penalties for short delays from March 2015"},"content":{"rendered":"
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Late payment penalties will continue to be reviewed on a risk-assessed basis rather than be issued automatically.<\/p>\n

There is no change to the filing deadlines. This means filing on or before each payment date unless the circumstances set out in the sending an FPS after payday guidance<\/a> apply.<\/p>\n

In addition, to prevent the unnecessary penalties being issued, HMRC<\/abbr> will be closing around 15,000 PAYE<\/abbr> schemes next month that have not made a PAYE<\/abbr> report since April 2013 and which\u00a0appear to have ceased. <\/p>\n

HMRC<\/abbr> will write to the affected schemes to tell them about the planned closure and what to do if they are, or should be, operating PAYE<\/abbr>.<\/p>\n

Employers with fewer than 50 employees are reminded that PAYE<\/abbr> late filing penalties will apply to them from 6 March.<\/p>\n

HMRC<\/abbr> has published a discussion document<\/a> seeking views by 11 May about potential improvements to the way in which \u00a0penalties apply for failing to pay what is owed or to meet deadlines for returns or registration. <\/p>\n

HMRC<\/abbr>\u00a0is considering whether, and if so, how it should differentiate between those who deliberately and persistently fail to meet statutory deadlines or to pay what they should on time, and those who make occasional and genuine errors for which other responses might be more appropriate.\u00a0<\/p>\n

Following the consultation, HMRC<\/abbr> will review the operation of the changes to the PAYE<\/abbr> penalties by 5 April 2016<\/p>\n

Any employer that has received an in-year late filing penalty for the period 6 October 2014 to 5 January 2015 and was 3 days late or less, should appeal online by completing the \u201cOther\u201d box and add \u201cReturn filed within 3 days\u201d.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Employers will not incur penalties for delays of up to three days in filing PAYE information, HM Revenue and Customs (HMRC) announced today.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/54002"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=54002"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/54002\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=54002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=54002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=54002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}