HMRC has extended the three-day easement for PAYE late filing penalties until 5 April 2019.
Its guidance, ‘What happens if you do not report payroll information on time’, provides information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
The guide has been updated to reflect the three-day easement being extended. HMRC will not charge a penalty if a Full Payment Submission (FPS) is late but all reported payments on the FPS are within three days of the employee’s payday (this applies from 6 March 2015 to 5 April 2019). However, employers who persistently file after the payment date but within three days may be considered for a penalty.
View the updated guidance at https://tinyurl.com/jrj4y4p