HMRC has said that it will delay the introduction of penalties for late "real time" payroll returns by up to one year in response to complaints from accountants and businesses and after errors and technical glitches in the new system.
It had planed to start fining employers for late filing and payment of employees' tax and national insurance contributions from 6 April.
Under the new timetable for penalties...
About Nick Huber
I’m a specialist business journalist and have a particular interest in tax and technology.