I was speaking to an HMRC officer last week and he advised that there would be yet another layer of PAYE penalties from this April. He insisted that even if there was no liability for a quarter, if the employer did not advise HMRC of this a penalty would be raised. I have checked and cannot find reference to this, which must be a flat-rated penalty as it is not a % of tax that is late. Anyone else know of this? I need to warn clients so need to know where I can find out about it, and how much it is likely to be.
Any information gratefully received.