RTI Penalties Delayed Again

06 - 10 - 2014

HMRC originally intended to charge penalties for late filing of RTI returns as of 06 April 2014. 

The original implementation date was then delayed until 06 October 2014 to allow employers to implement the new systems.


The 06 October 2014 penalty implementation has now been further delayed for employers with less than 50 employees, to 06 March 2014.


To qualify for the reprieve the employer must have less than 50 employees, as at 06 October 2014, as recorded with HMRC. So if you have any employees who have left but whose HMRC records you have not updated now may be the time to get up to date!


Penalties for late filing will apply to employers with more than 50 employees. However the fine for the first late submission is nil. Employers with between 50 and 249 employees face a fixed penalty of £300 for each subsequent late filing. Employers with 250 or more employees face a penalty of £400. If a return is more than 3 months late HMRC may charge a penalty of 5% of the tax and NI due for the period.


Please contact Foremans LLP on 01244 625 500 if you need any help or advice regarding RTI filing deadlines and late filing penalties.






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Foremans LLP