I have received 2 Notices of Penalty Determinations for clients for 2004-05 this week. The first was for a company that was only incorporated in June 2005 and the second was for an employer who filed on line on 27th May 2005. In the latter case, the penalty is for the period 20/5/05 - 27/5/05 - it was my understanding that, by concession, PAYE returns will be accepted up to 31st May each year without penalty - is this correct?
Has anyone else been receiving these notices?
Alison Cook
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Late filing
The concession for the late filing of P35 is generally seven days (ie until 26th May), so in this instance the penalty is correct.
We received a late filing penalty for a P35 which was submitted on line and subsequently amended on line (with a consequent reduction in tax and NI. The late filing penalty was for the period ended on the date of the amendment. It was only when we submitted a copy of the appropriate screen showing that the return was submitted on time and subsequently amended that the penalty was cancelled.