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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE RTI: penalties: penalties charges for inaccurate RTI returns

Under Section 24 Finance Act 2007, penalties can be charged for inaccuracies surrounding submissions of RTI, CIS and PAYE returns.

These penalties will be raised by Compliance and will appear in the AMC Contract Account on ETMP. They will be sent to IDMS after the appeal period has lapsed.

Penalties for inaccuracies are chargeable for a tax period. A tax period is either:

  • a tax year
  • an accounting period
  • any other period for which tax is charged or due.

A tax liability may arise for a single day and from a single action. For example, an Inheritance Tax liability may arise as a result of a person’s death. The date of death is a tax period.

Refer to the technical guidance for the specific tax or duty if you are unsure about what is a tax period.