HMRC has published an announcement about in-year PAYE filing and payment penalties on GOV.UK.
It explains that:
- employers will not incur filing penalties for short delays of up to three days
- late payment penalties will not be issued automatically, but will continue to be reviewed on a risk-assessed basis
- HMRC will be closing around 15,000 schemes that have not made a PAYE report since April 2013 and which appear to have ceased
- 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 apply
- HMRC has published a discussion document seeking views about potential improvements to the way in which penalties apply for failing to pay what is owed or to meet deadlines for returns or registration. Following the consultation, HMRC will review the operation of the changes to the PAYE penalties by 5 April 2016
- employers that have received an in-year late filing penalty for the period 6 October 2014 to 5 January 2015 and were three days late or less should appeal online.