New penalty rules for late PAYE returns
Businesses who file late tax returns will face an escalating penalty based on their size and the number of months the return isn't filed.
This is one of several changes in effect under the Revenue's new penalties system. It will apply to tax returns up to, and including, 2013/14.
The penalty will be £100 per 50 employees for each month or part of the month the return is outstanding from 20 May 2014 to 19 September 2014.