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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Penalties: annual payment obligations - initial penalty

The amount of the initial penalty is 5% of the amount unpaid at the penalty date.

See the example at CH152950.

FA09/SCH56/PARA3