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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 - further penalties

If any amount remains unpaid 5 months after the penalty date it incurs a 5% further penalty as well as any initial penalty already incurred.

If any amount remains unpaid 11 months after the penalty date it incurs a second 5% further penalty as well as any initial penalty or first further penalty already incurred.

See the example at CH152950.

FA09/SCH56/PARA3