Hi
We have just found out that we have a client for whom we thought the bookkeeper was making the RTI submissions and they were under the impression we were dealing with them. As a result no one has made the submissions and so the final RTI submission for the 2013/14 tax year was only made today.
Now obviously a late submission penalty would ordinarily apply, however our client has no PAYE / NIC liability as he is just a very small company with the director receiving a small salary all year of £641 a month - Will a penalty ultimately apply as there is no liability?
Thanks
Simon
Replies (4)
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Yes
The penalty is sadly automatic. The employer can appeal if they think it's worthwhile.
October 2014
I thought there were no penalities for RTI both FPS and EPS until Oct 2014 ?
P35 equivalent
This would the equivalent of the late filing penalty for the P35. It's not really an RTI penalty, it is just that the P35 has been replaced by an end of year RTI report. The penalty for filing late is unchanged.