I've been submitting PSA's for many years for client's Xmas parties. This year I overlooked things until I realised today that it should be submitted by 31 July.
That's not going to be possible by 31 July as admin person will have to find out participant names etc and apparently this won't be easy or quick.
We've already had a notification that HMRC will always expect a PSA each year.
I've checked the internet and I can't see there would be a fine for late submission, as long as the tax gets paid on time.
Do you agree?