Taken on a client who's previous Accountant hasn't filed PAYE for last 3 years (or even set a scheme up).
1 Employee, earnings are
2018 to date £8478
Client wants to come clean, set payroll up and submit prior year figures (which I will do via EYU). Tax lost is nil, NI very small so late payment not really an issue but I'm concerned about late filing penalties.
Anyone have any experience of this with regard to the penalties which will be levied when submitting a full year via EYU and help me with an estimate as to what he should expect?