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Penalties will start in October 2014 if you fail to file PAYE submission on time

Since Real Time Information (RTI) began in April 2013 the HMRC have been saying that they are going to introduce penalties for late payments and late submissions.

They have now are announced that they will start in October 2014 if you fail to file PAYE submission on time.

The penalties will apply unless you follow these simple rules.

  1. You must submit an FPS each time you make a payment to an employee, on or before the date that you pay them.
  2. You must send an EPS if no payments are made to any employees , or if you have any statutory payments to claim.
  3. Pay your PAYE on time – by the 19th of the month following the payroll process date.

The late filing/payment penalties will depend on the number of employees, and will be charged for each month the submission is not filed on time, up to a maximum of 11 fixed penalties in a tax year.

1 to 9 £100

10 to 49 £200

50 to 249 £300

250 or more £400

If the submission is late for three months or more they could charge a further penalty of 5% of the tax/NICs that would have been paid if the information it provides had been sent on time.
For further information about how Bevan and Buckland can help your company with management of the payroll contact Tina Davies on 01792 410100 or by email at

To find out what other services are offered by Bevan and Buckland visit

Tina Davies
MCIPP(dip) Member Chartered Institute of Payroll Professionals

Tina Davies is manager of Bevan & Buckland’s Swansea Payroll Department, we also operate a payroll bureau service from the firm’s Pembroke and Haverfordwest offices. Tel: 01792 410117

Bevan Buckland Accountants Swansea Tel: 01792 410100

Bevan Buckland Accountants Haverfordwest Tel: 01437 760666

Bevan Buckland Accountants Pembroke Tel: 01646 682383

Bevan Buckland Accountants Carmarthen Tel: 01267 233115