PAYE penalties for the tax year 2013-2014 will be notified by the issue of the first interim penalty notice in late September 2014 to those employers who failed to send their relevant return by 19 May deadline.
After the end of the tax year interim penalty warning letters were sent to employers warning that their return had not been received and action should be taken before the penalty increased further.
A number of these warning letters were issued to customers incorrectly and HMRC are taking steps to rectify this position and employers or their agents do not need to contact HMRC.
