Penalties:
There are penalties for the late submission of RTI returns. The amount of the penalty depends on how many employees are on the payroll as follows:
| Number of Employees |
Monthly Penalty |
| 1 to 9 |
£100 |
| 10 to 49 |
£200 |
| 50 to 249 |
£300 |
| 250 or more |
£400 |
HMRC will usually allow an employer one late submission each tax year, but the penalties are then automatically applied for each subsequent late return.
If no submission is received, HMRC may add a “Specified Charge” to the employers PAYE account which is based on previous RTI submissions.
The only way to clear this charge is to file the missing return.
End of Year:
There is still a requirement to send a “final” RTI submission for the tax year. This can done via an FPS or an EPS but whichever method is chosen the return must be marked as “final submission for year”
PAYE Discrepancies:
If an employer has a discrepancy between their PAYE Online for Employers record (Dashboard) and the reports from their payroll software, we would always recommend making the payment as per your payroll reports as there could be an issue with the Dashboard which HMRC will need to rectify (miss-allocation of amounts, etc).
HMRC will usually allow an employer one late submission each tax year, but the penalties are then automatically applied for each subsequent late return.
If no submission is received, HMRC may add a “Specified Charge” to the employers PAYE account which is based on previous RTI submissions. The only way to clear this charge is to file the missing return.
