HMRC to issue late filing PAYE penalty notices in September 2017

18 August 2017

The first penalties to be issued for late filing for the tax year beginning 6 April 2017 will be in September 2017.

HMRC confirmed in the August edition of the employer bulletin that by continuing to adopt a risk based approach rather than automatically issuing penalty notices they will be able to focus on ‘penalising those who persistently pay late and are or greater risk’.