23rd July 2018

HMRC has announced that it has extended the payroll Real Time Information (RTI) late filing easement until April 2019.

RTI was introduced to improve the way PAYE submissions are submitted, as previously the amounts paid to employees were reported annually at the end of the tax year to HMRC. Under RTI payroll obligations, employers must submit details of payments made to employees on or before the day that wages are paid via a Full Payment Submission.

The updated guidance extends the easement, introduced in April 2015 to April 2019. The easement applies where an employer’s FPS is late but all reported payments on the FPS are within three days of the employees’ payday. This easement applies from 6 March 2015 to 5 April 2019. However, HMRC go on to clarify that employers who persistently file after the payment date but within three days may be contacted or considered for a penalty. Potential monthly penalties range from £100 to £400 depending on the size of the employer.

Lee Muter, Employment Taxes Partner at UNW, said; “Many employers, through no fault of their own, can find they are up against the deadline for payment of PAYE/NIC and submission of the relevant FPS, leading to the potential for unwelcome penalties and increased scrutiny from HMRC. The extension of this late filing easement is a welcome relief to employers of all sizes.”

For more information regarding the UNW Employment Taxes and Payroll service, please visit our payroll page or you can contact Lee Muter at leemuter@unw.co.uk or on 0191 243 6089.

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