HMRC Envelope 2015

Employers with fewer than 50 employees will not face automatic in-year penalties for late filing of real-time PAYE information until 6 March 2015, HMRC have announced.

The penalties will apply from 6 October 2014 for larger employers with 50 or more employees.

Fitzhugh Gates Solicitors Comment

There is some welcome flexibility from HMRC for smaller organisations but proper and timely execution of employers duties remains very important if penalties are to be avoided.

Julian Cioffi - Managing Partner


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