Guidance and regulation

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Late payment penalties for PAYE and National Insurance

Find out about late payment penalties and how to appeal if you're an employer.
- From: HM Revenue & Customs
- Updated: 13 December 2017
Rates and thresholds for employers 2019 to 2020

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
- From: HM Revenue & Customs
- Updated: 26 May 2020
Interest on late payment of PAYE and CIS for employers

Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
- From: HM Revenue & Customs
- Updated: 27 March 2024

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