As an employer you need to make your full payment submission (FPS) to HMRC on or before the date you pay your employees. Penalties can apply each time an FPS is late, but HMRC generally doesn’t raise a penalty if it is submitted within three days of the date it is due. However, if you are persistently late with submitting your FPS, HMRC will consider imposing a penalty.
HMRC has said it will ‘risk assess’ all late filing penalties, which means that no PAYE late filing penalties will be issued without human consideration. Where a late filing penalty is appropriate, it is issued as part of a batch once per quarter, in the second weeks of May, August, November and February.
If you do receive a penalty, you can appeal through the PAYE online system or by using a paper form, or we can do this for you. If you use the online method, you must select a reason for the appeal using the drop-down menu and provide further facts to support your excuse for being late, in the information box.