I can't seem to find what the penalties are for late FPS submissions for micro entities in 2016/17. Do HMRC take a relaxed view for late submissions or are they starting to issue penalities.
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The 3 days late filing relaxation normally ended on 6th April 2016.
Penalties can be found here:
https://www.gov.uk/guidance/what-happens-if-you-dont-report-payroll-info...
The 3 days late filing relaxation normally ended on 6th April 2016.
Penalties can be found here:
https://www.gov.uk/guidance/what-happens-if-you-dont-report-payroll-info...
Dammitt ......... Should have read the replies first. This is the link im suggesting you google!!!!
1 to 9 employees is £100 per month and off tne top off my head 5% interest on any under paid tax.
There is a number of areas of appeal depending on your circumstance. Google RTI late filing penalties and read it.
My default policy is to appeal against all penalties like this. They are unnecessary and simply drain hard earned cash from people struggling with a complex system that they may not be able to fully understand.
It is also unreasonable when Accountants, who are trying to help small businesses with these onerous regulations, are unable to access online PAYE information to help our clients out.
Perhaps everyone should appeal against all penalties and see if HMRC can sort it out.
Copied this for you.
Confusingly HMRC says that it “will continue to use a risk-based approach to identify employers who are not complying with their payment obligations and who therefore might be liable to late payment penalties. Where employers who are not complying with their obligations are identified, late payment penalties may be charged.”
Appeals
An employers may appeal against RTI penalties, subject to a 30 day time limits.
Appeal may be online from January 2015 or on paper.
Details of how to appeal attach to penalty notices.
You cannot appeal a GNS message. However if you appeal online HMRC will inform you by GNS as to whether your appeal is successful.
Grounds for excuse include "reaonable excuse". HMRC provides the following list of what it considers as a reaonable excuse:
data on the returns was incorrect
death/bereavement
filing expectation incorrect
filed on time
fire/flood/natural disaster
ill health
IT difficulty
missed correction/easement
no longer have any employees
no payments to employees
theft/crime
other