Contact us
Back to news

In-year penalties for late filing of payroll information start from October 2014

15 September 2014 by Crystal HR & Payroll Ltd

From October, HM Revenue & Customs will be charging in-year penalties for late submissions, so please act now if you are still receiving Generic Notification Service (GNS) messages alerting you either that

– you have sent in late submissions, or

– you haven’t sent in the number we were expecting.

There is information about what you should do in our ‘Online notices – Generic notification service guide

Report on time to avoid penalties

The normal deadline for sending payroll information is on or before the day you pay your employees. If you use a payroll provider, please make sure you send them your payroll information in good time to meet the deadline.

You can find more information about the few exceptions in our Running payroll – Sending an FPS after payday guidance. If a payment qualifies for an exception, please remember to use the late reporting reason code on your Full Payment Submissions (FPS). There are full details in the ‘Late reporting reason’ section of our ‘What payroll information to report to HMRCguidance. 

PAYE in real time

Updated Generic notifications

Up to now, to help employers avoid penalties in future, HMRC has sent GNS messages to help employers. From October, if you receive non-filing or late filing GNS, it will mean that you appear to have sent a submission late (or not at all) and that you may have to pay a penalty.

Penalty notices and new online appeals

We will send penalty notices by post each quarter at the end of July, October, January and April. These penalty notices will show the penalty amounts due for any filing failures that arose in that quarter.

Penalty notices will include information on how to appeal if you think it is incorrect or had a reasonable excuse for the failure. The quickest way to appeal against a penalty notice you’ve received will be online. To do this, you select the ‘Appeal a Penalty’ link from your PAYE online account. Sending your appeal electronically means you will receive an immediate response about your appeal, and it will not change the way that we will consider your appeal.

There’s more information in our ‘At a glance: late filing penalties and appeals helpsheet

Get in touch with us to see how you can benefit from our outsourced services