Late payments of PAYE trigger an automatic penalty of up to 4% of all the PAYE paid late during the full tax year. Employers are allowed to make one late payment during the tax year, but two or more late payments and a penalty will arrive after the end of the year. There is some evidence that penalties are not being issued where the total PAYE due is less than £1500 for the quarter, but that could change. If you receive a penalty for late paid PAYE ask us to check it, as some penalty notices contain errors.

CLICK HERE - Penalties for late paid PAYE

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