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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: Real Time Information (RTI): charging penalties for RTI inaccuracies

Where an employer submits an RTI return (FPS, EPS or EYU) which contains an inaccuracy they may be liable to a penalty under Schedule 24, see CH81015.

Schedule 24 penalties for RTI inaccuracies must be considered in all EC cases

  • opened after 11 December 2013
  • where a case has already been opened but any inaccuracy is not identified until after 11 December 2013.

This is the date the facility to view and print copies of RTI data reports became available. See COG904290 for details of when and how you can request copies of RTI returns.

Where an inaccuracy has been identified before 11 December 2013 and you have not discussed penalties with the employer, you cannot now consider a penalty for the RTI period.

Where you establish that a penalty is due, you must follow the guidance on charging penalties at CH80000 and COG230225.

How we charge a penalty

The assessing provisions in Paragraph 13 of Schedule 24 were amended for inaccuracies on RTI returns with effect from 17 July 2013. Where an employer is liable for two or more penalties relating to PAYE RTI returns and the penalties are assessed in respect of more than one tax period, instead of having to state each individual tax period in the notice of assessment, the amendment to Paragraph 13 means you can issue a single notice for a tax year or part tax year.


You discover that the employer has not included overtime payments of £500 per month in the January, February and March 2014 FPS returns. After discussion you establish that a Schedule 24 penalty is due for each month. You complete the details in NPPS to show the period of the penalty as 6 January 2014 to 5 April 2014.

The amendment to Paragraph 13 only allows you to issue a single notice of assessment for multiple penalties relating to multiple tax periods. You must still provide the employer with a full explanation of the penalties you are charging for each individual tax period.

Unprompted disclosure

Where an employer corrects an inaccuracy on an FPS, EPS or EYU after notification that a compliance check will be carried out, the correction is not an ‘unprompted disclosure’ for penalty purposes as the employer would have had reason to believe that we would discover the inaccuracy.