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HMRC internal manual

PAYE Manual

Employer returns: employer starter and leaver forms: employer e-file in-year penalties: manual issue of a penalty

The manual issue of an in-year penalty can only be done using the E-File In-Year Exceptions List screen (PAYE50955). The [Issue] button allows you to manually issue a penalty. When you do this ECS will automatically display details of the penalty to be issued in the E-File In-Year Penalties screen.

You will not be able to issue a penalty in the following circumstances

  • The E-File Permanent Inhibition signal is set
  • The Insolvent signal has been set
  • The scheme type is exempt
  • The RLS signal is set
  • The E-File Temporary Inhibition signal is set