Final RTI submission filed after 19 May but no liability - Penalty?

Final RTI submission filed after 19 May but no...

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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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Locutus of Borg
By Locutus
16th Jun 2014 14:46

Yes
There will be an automatic penalty.

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By JSJ54
16th Jun 2014 15:33

Yes

The penalty is sadly automatic. The employer can appeal if they think it's worthwhile.

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By sash100
16th Jun 2014 16:03

October 2014

I thought there were no penalities for RTI both FPS and EPS until Oct 2014 ?

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Stepurhan
By stepurhan
16th Jun 2014 16:18

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 It's not really an RTI penalty, it is just that the P35 has been replaced by an end of year RTI report.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.

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