Late PAYE payment

Morning All,

My client has just come back to me that, despite me reminding him, he has not paid HMRC the PAYE & NI for April.  I'm pretty sure that as he has never been late before and its only two days overdue he won't get charged a late payment charge, but could someone just confirm that for me?

Many thanks

 

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One late payment is free of charge

Euan MacLennan |
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