PAYE - any penalties

PAYE - any penalties

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Hi,

This is not an area I am very familiar with.

I am reviewing my sister's end of yr P14 and P35 that her PA completed for her and have found a few mistakes in the figures she has submitted.

Can she log in to the HMRC website using her usual ID and correct the P35 now that 19 May has past? Or does she need to write a letter?

Will penalties be charged in respect of the errors? 

Thanks

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Euan's picture
By Euan MacLennan
15th Sep 2011 10:08

Not usually

No late filing penalties can be charged if the original P35 was submitted on time.

However, it might depend on the scale of the mistakes that are being amended.  If it was just a few minor mistakes, there should be no problem, but if the original P35 was an understated fabrication just to get it in on time, there could be penalties imposed for submitting an erroneous return.

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By rockallj
15th Sep 2011 10:37

Agree with Euan...

especially if later amendments mean that PAYE/NICs is then payable. No penalty for the P35/P14 amendment, per se, but could be for any related underpayment.

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