HMRC delays RTI penalties

October 3rd 2014

From 6 October 2014, HMRC was due to include smaller employers in the penalty regime for late filing of Real Time Information (RTI) payroll returns for 2014-15.

HMRC have announced that this penalty process will be delayed for a number of smaller employers.

They will now start from:

  • 6 October 2014 for employers with 50 or more employees
  • 6 March 2015 for employers with fewer than 50 employees

The size of the late filing penalties depends on the number of employees within the PAYE scheme.

Number of employees  

Penalty per PAYE scheme

1 to 9

£100

10 to 49

£200

50 to 249

£300

250 or more

£400

HMRC will use the latest information available to determine the number of employees, and the size of the filing penalty for each period where a return is late. 

Please feel free to contact DSC Chartered Accountants in Harrogate if you wish to discuss this article in more depth.