Change of approach on PAYE penalty notices
HMRC have announced that they are changing their approach to issuing multiple penalty notices for the same PAYE non filing default.
These changes impact both the 2012/13 and 2013/14 tax years.
HMRC will issue reminder letters to those employers who have not yet filed their 2013/14 end of year, or final PAYE returns most of which should have been submitted using RTI. The deadline for submitting these returns was 19 May 2014.
If you receive a letter and would like any help with payroll or believe the returns have been submitted please do get in touch.
For 2012/13 HMRC will not issue any further updated penalty notices until the return has been filed.