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Penalies on PAYE

Employer has some employees and always pays PAYE on due date.

One employee was underpaid since November so the payrun has been recalculated Nov-March, creating a further payment due for PAYE which will go off to HMRC in the normal payment by 19th April.  Its a small employer so Quarterly PAYE payments are made.

Are HMRC able to track that part of the payment relates to the previous quarter so would a late payment fine result?


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24th Mar 2012 17:37

Why have you re processed payslips? Payment not made until march so that is the payslip which should show the extra payment. Earlier payslips not affected or you are re-writing history.

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26th Mar 2012 01:09

If its the employers fault that the underpayment was made then I think you're correct to re-run the payslips for those months and get it correct.

I can't see how HMRC would identify that the additional payment in the current quarter actually relates to previous ones, you don't submit anything to them at the moment which informs them of the amount of liability, simply the payment being made. Until RTI kicks in of course.

Unless of course you're unlikely enough to get a PAYE inspection.

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