HMRC has announced it is continuing its RTI penalty concession. Employers have an extra three days to report their payrolls online until April 2019.

Under the Late filing penalty system for Real Time Information Reporting (RTI) HMRC has, by concession, always operated a grace period. Originally this was due to end in April 2016, however many employers in different parts of the country were lacking the necessary IT capabilities and in September 2017 it was extended to April 2018. It has now been extended by a further year to April 2019.

The grace period is not an extension to the statutory filing date which remains unchanged. Employers are required to file on or before each payment date unless the circumstances set out in HMRC’s ‘sending an FPS after payday guidance’ are met. HMRC will not charge a late filing penalty for delays of up to three days after the statutory filing date. Employers who persistently file after the statutory filing date but within the three day grace period, will be monitored and may be contacted or considered for a penalty.


Penalties: RTI (Real Time Information Reporting)

How to appeal a tax penalty



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