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Risk-based PAYE late filing and payment penalties continue for current tax year

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Justine Ricommini By Justine Riccomini, Head of Taxation (Scottish Taxes, Employment and ICAS Tax Community)

26 June 2018

3 key points to take away

  • HMRC has confirmed it is maintaining its current approach to late filing and payment penalties for the 2018-19 year.

  • The risk-based penalty regime targets persistent offenders.

  • The first penalties will be issued in September 2018; details are in the Employer Bulletin.

HMRC has confirmed it will continue to adopt a risk-based approach to PAYE penalties for late filing as well as late payment for the 2018-19 year.

The story so far

The risk-based penalties regime, as opposed to its opposite number, automatic penalties, targets persistent late filers or payers and is thought to save work on both sides. Employers who file or pay within 3 days of the deadline who do not have a pattern of missing the deadlines will not be penalised. HMRC is keen to stress that this does not represent an informal extension to the filing and payment deadlines – it is simply an administrative easement for when isolated incidences occur.

2018/19

The usual requirement to file Full Payment Submissions (FPS’s) “on or before” the deadline under Real Time Information procedures still applies. A helpful link to the guidance on what is a qualifying reason for sending a late submission. Persistent late filers may be contacted, and a penalty imposed. The same approach to late payers will be taken.

The future

A wider review of penalties is underway and a further review of PAYE related penalties will be executed in respect of the 2019-20 tax year and beyond. However, the risk-based approach is likely to continue for the foreseeable future as this is seen to be the most effective method.

Don’t miss the messages

One helpful hint from HMRC is not to ignore Generic Notification Service (GNS) messages, as these serve to remind employers and agents that filing is overdue. Messages will be sent by HMRC where FPS’s and Employer Payment Summaries (EPS’s) are outstanding on to the Real Time Information platform.

Out of time - a tougher line on appeals

By Philip McNeill, ICAS Head of Taxation, (Tax Practice and Owner Managed Business Taxes)

16 May 2018

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Tax: HMRC's new priorities revealed

By Donald Drysdale for ICAS

10 May 2018

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