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HMRC internal manual

Compliance Handbook

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 - total penalties

The overall penalties for the tax year are the total of

  • any initial penalty - 5% on tax unpaid at the penalty date, see CH152800 
  • any 5 month further penalty - 5% on tax unpaid 5 months after the penalty date, see CH152850, and
  • any 11 month further penalty - 5% on tax unpaid 11 months after the penalty date.

See the example at CH152950.