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HMRC internal manual

PAYE Manual

Background: real time information (RTI): penalties



RTI legislation states that an employer is expected to report payroll information on or before the date the individual is paid. If an employer fails to do this, they may be charged a filing penalty. Schedule 55, section 106 provides the legislation for the provision of a penalty for failure to comply with this requirement.

HMRC introduced RTI filing penalties from

  • 6 October 2014 for employers with 50 or more employees
  • 6 March 2015 for employers with 49 or fewer employees

A one-off GNS message was issued to all employers to let them know which segment they fell into in October 2014.

Filing penalties do not apply to an Earlier Year Update (EYU) because there is no statutory filing date for an EYU.

Note: There is no change to the penalties for late filing of returns for 2013-14 and earlier years PAYE51000.