We have suddenly started to receive a few backdated RTI penalties from HMRC for late submissions. Only a handful but surprising they have suddenlt started appearing in the last 4 weeks having never received any before.
One relates to a late July 2018 submission, two to the 2017 tax year and one to March 2016; all received in the last 4 weeks.
Is there any reason HMRC might have suddenly started issuing RTI penalties? Is there a time limit for HMRC issuing penalties?