Have spoken to HMRC and they are saying that it is because its the first pay day of the new year !!?? Don't know about anyone else but we have made submissions all week for clients (not everyone only gets paid on a Friday!!) Does this mean that this is going to happen every Friday ? It also seems that they haven't informed their call centre staff that penalties are not coming into force until October 2014, as the one person we spoke to told us that if we didn't sit all day in front of our computer until the submission finally went through we would be issued with a penalty.
Yet another example of HMRC not being ready