PAYE late filing penalties

This might be something that everyone already knows about and I had missed until my course this morning. Taxpayer won on appeal to reduce the £400 penalty levied in September 2010 to £100 (which would have applied if HMRC had not waited 4 months to send out the notice!). I am sure that most of you would have appealed anyway just on the basis of it being unfair but just in case .....

HOK Limited v HMRC