PAYE penalties update: HMRC apologise and offer some guidance
”We are sorry for the delay and errors, especially at this busy time of year for everyone involved with payroll work. - HMRC Working Together.
Following the recent wave of late issued 2005-06 Employer Annual Return and Contractor Return penalty notices HMRC has at last stepped in to partly defuse the situation by giving some guidance, explanations and to apologise to payroll e-filers. Penalties will not apply to those who filed test returns thinking that they had made a valid submission.