HMRC update to electronic appeals system

03 June 2015

HMRC has updated their electronic appeals system to allow employers to appeal against a specific penalty raised for 2014-15.

HMRC introduced penalties for employers who report their payroll information late from:

• 6 October 2014 for employers with 50 or more employees
• 6 March 2015 for employers with fewer than 50 employees.

For further information about late/non filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future, see HMRC’s guidance on What happens if you don't report payroll information on time.