HMRC has reduced the number of PAYE penalty notices that it is sending employers in respect of year end returns. This is because of the impact of Real Time Information (RTI) filing and penalties.

  • If you have not filed your 2013/14 Full Payment Submission and/or Employer Payment Summary, or if filing on paper your P35 and P14 returns, HMRC will send a reminder shortly, and a penalty notice in September if no filing or return is made by that date. No further penalty notices will be issued until the return is received.

  • If you have not filed an employers' end of year returns (P35 and P14) for 2012/13 you will have been sent penalty notices in September 2013 and January 2014. You will not be sent further notices until you file your return.

Links: HMRC penalties