PAYE Late Payment Penalties
A client has just e mailed me a copy of the penalty notice letter he has received relating to late payment of monthly PAYE and NIC in 2010/11.
The total penalty sought is a large five figure sum, covering 11 of the 12 months at a flat 4% of the month's liability. There is no penalty for month 1. The latest after the due date date that payment was made was 23 days; some months were as close as 2 days, but typically the delay was 5 to 7 days. The whole of the liability for the year was settled in full by April 27.
Has anyone had any experience yet of successfully appealing against such a penalty?
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