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School Masterly approach to Paye penalties

HMRC has reviewed its risk-based approach to late filing PAYE penalties and decided to continue with it for the 2017-18 tax year – that means late filing penalties will continue to be assessed on a risk basis, rather than being issued automatically. The first penalties for 2017-18 will be issued in September 2017.

HMRC will continue to monitor this approach beyond 5 April 2018 in line with the wider review of penalties, and will focus on employers who deliberately and repeatedly fail to meet deadlines, rather than those who make an occasional, genuine mistake, for which a softer touch might be more suitable.

The message is, “Stay up to date, and behave yourself.”

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