{"id":58020,"date":"2015-06-17T08:36:35","date_gmt":"2015-06-17T08:36:35","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=f2313baf31f7344c590d7d4271166cee"},"modified":"2015-06-17T08:36:35","modified_gmt":"2015-06-17T08:36:35","slug":"news-story-pay-as-you-earn-paye-late-filing-penalties","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=58020","title":{"rendered":"News story: Pay As You Earn (PAYE) late filing penalties"},"content":{"rendered":"<div class=\"govspeak\">\n<p>Rather than issue late filing penalties automatically when a deadline is missed, HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>) will take a more proportionate approach and concentrate on the more serious defaults on a risk-assessed basis.<\/p>\n<p>This approach is in line with the likely direction of <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>\u2019s general approach to penalties, outlined in the <a href=\"https:\/\/www.gov.uk\/government\/consultations\/hmrc-penalties-a-discussion-document\"><abbr title=\"HM Revenue and Customs\">HMRC<\/abbr> penalties: a discussion document<\/a> which it issued earlier this year and in <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>\u2019s <a href=\"https:\/\/www.gov.uk\/government\/news\/self-assessment-penalties\">fresh approach<\/a> to considering appeals against late filing penalties for Self Assessment. <\/p>\n<p>Late reporting penalties already apply to employers with 50 or more employees, so this \u2018risk-based\u2019 approach will apply to submissions that were late from:<\/p>\n<ul>\n<li>6 March 2015 for employers with fewer than 50 employees, and <\/li>\n<li>6 January 2015 for employers with 50 or more employees. <\/li>\n<\/ul>\n<p><abbr title=\"HM Revenue and Customs\">HMRC<\/abbr> will continue to issue risk-based penalties for the tax year 2015 to 2016 tax year. <\/p>\n<p><abbr title=\"HM Revenue and Customs\">HMRC<\/abbr> does not want to charge penalties, but wants employers to report on time. It wants to help employers who are trying to do the right thing, rather than penalise them.  <\/p>\n<p>This move to issuing risk-based late filing penalties also continues <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>\u2019s strategy of adapting its approach, where necessary, before moving to the next phase of implementation. <\/p>\n<p>This approach will enable <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr> to concentrate more resources on the more serious failures to comply, and to focus on educating employers about their filing obligations through targeted communications, webinars and Employer Bulletin articles. <\/p>\n<p>It applies in addition to <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>\u2019s recent announcement that it will not be penalising minor delays of up to three days. <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr> will monitor both, and review by April 2016.<\/p>\n<p>Even if employers do not get a penalty, they are required by law to file on time and if they do not may be charged a penalty on a future occasion. The deadlines for sending <abbr title=\"pay as you earn\">PAYE<\/abbr> information stay the same, including the requirement to send <abbr title=\"pay as you earn\">PAYE<\/abbr> information on or before the time that employees are actually paid or due to be paid. <\/p>\n<p>Employers can appeal electronically using the Penalties and Appeals System (<abbr title=\"Penalties and Appeals System\">PAS<\/abbr>) on <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr> Online. Employers who receive a late filing penalty notice for tax year 2014 to 2015 quarter 4 but who filed within three days of the reporting deadline may appeal and should use reason code A as set out in the <a href=\"https:\/\/www.gov.uk\/what-happens-if-you-dont-report-payroll-information-on-time\">What happens if you don\u2019t report payroll information on time<\/a> guidance.   <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>HMRC has now issued the first in-year penalties notices to employers with fewer than 50 employees who missed the deadline for sending PAYE information to HMRC.<\/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\/58020"}],"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=58020"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/58020\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=58020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=58020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=58020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}