You’re probably very used to the RTI payroll changes by now, but if you’re ever late sending in your information please do check if any of the following apply:
Three-day grace period
HMRC allows RTI reports to be submitted up to three days after the employee’s payment date. This change came into effect in February 2015, but in some cases the three day grace period has been ignored and a penalty has still been applied, even though it was supposed to be retrospective for all of 2014/15.
One late submission
If you have 50 or more employees and you only make one late real time information (RTI) submission in 2014/15 (which is over 3 days late), you shouldn’t incur a penalty. HMRC allows you to put in one late report before it starts issuing notices.
Wrong penalty period
Through months 1 to 11 in 2014/15, late filing penalties aren’t due for any employers with fewer than 50 employees. So if you’ve got less than 50 staff members and have received a penalty notice, it’s incorrect. For periods before 6 October 2014, a late filing penalty also shouldn’t apply for any employers with 50 or more employees.
If you’ve received an incorrect penalty, you can appeal straight away using the online penalties and appeals service (PAS) through HMRC’s PAYE online system. Please do get in touch if you’d like us to deal with this for you. We’ll just need the unique ID code on the penalty notice to submit the appeal on your behalf. You don’t have to pay whilst the penalty is being appealed, and if it’s found to be incorrect it’ll be cancelled completely.
If you’d like further information on RTI penalties or any help at all, please do get in touch on 01782 279615.