Become a client

client icon

Becoming a client couldn’t be easier!

Just pick up the phone and ask for Mark Smith – call 01235 766162 and arrange an initial meeting, which will be free of charge and completely without obligation.


Or send us an email. We look forward to hearing from you...

PAYE late filing penalties

HMRC have now issued the first in-year penalties notices to employers with fewer than 50 employees who missed the deadline for sending PAYE information to HMRC.

Rather than issue late filing penalties automatically when a deadline is missed, HMRC have announced that they will 'take a more proportionate approach and concentrate on the more serious defaults on a risk-assessed basis.'

This approach is in line with the likely direction of HMRC's general approach to penalties, outlined in the HMRC penalties: a discussion document which they issued earlier this year. HMRC have confirmed that this 'risk-based' approach will apply to submissions that were late from:

  • 6 March 2015 for employers with fewer than 50 employees; and
  • 6 January 2015 for employers with 50 or more employees.

Penalties for 2015/16 will also continue to be risk-based.

HMRC had previously announced that they will not be penalising minor delays of up to three days.

HMRC are reminding employers:

'Even if employers do not get a penalty, they are required by law to file on time and if they do not may be charged a penalty on a future occasion. The deadlines for sending PAYE information stay the same, including the requirement to send PAYE information on or before the time that employees are actually paid or due to be paid.'

HMRC have confirmed the process employers should use to appeal a penalty using the Penalties and Appeals System (PAS) on HMRC Online. Employers who receive a late filing penalty notice for tax year 2014/15 quarter 4 but who filed within three days of the reporting deadline may appeal and should use reason code A as set out in the What happens if you don't report payroll information on time guidance.

Please contact us if you would like help with your payroll.

Internet link: GOV.UK news

06 Nov 2018

Budget 2018

The Chancellor Philip Hammond presented his second Autumn Budget on Monday 29 October 2018.

06 Nov 2018

Personal tax changes - allowance and basic rate band increases

At the Budget, the Chancellor announced that increases to the personal allowance and basic rate band for 2019/20.

06 Nov 2018

Capital allowances changes

A number of changes to capital allowances were announced at the Budget.