Has anyone filed ECSL's late and received a penalty? The website states that you may be charged a penalty but I'd rather know for sure. Thanks
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Generally
HMRC issue warning letters and if there is persistent failure to render they will levy penalties.
not recently
I filed a few ECL's late - last year - got a phone call from HMRC chasing them but no penalties.
I have never seen penalties for these actually levied in all my years in the profession.