CHARTERED ACCOUNTANTS 
CHARTERED TAX ADVISERS BUSINESS DEVELOPMENT CONSULTANTS
CHARTERED TAX ADVISERS BUSINESS DEVELOPMENT CONSULTANTS
CHARTERED TAX ADVISERS BUSINESS DEVELOPMENT CONSULTANTS
Home > > PAYE & National Insurance > Penalties that HM Revenue and Customs may impose where returns are delayed
These forms are due to be filed by 19 May each year. If not filed on time a fine of up to £1,200 per 50 employees. This penalty may be reduced dependent on the circumstances.
A continuing fine of £100 per month applies for every 50 employees.
Where the failure to submit continues for more than 12 months the maximum fine that may be imposed is limited to 1090% of the tax and NICs due and not paid by the 19 April of the tax year.
These forms are due to be filed by 6 July each year. If not filed on time a fine may apply of up to £300 per return and a subsequent fine of up to £60 per day.
For further details email Eacotts on services@eacotts.com or call 01628 665432
Eacotts Chartered Accountants and Chartered Tax Advisers
Servicing the Thames Valley, Berkshire, Buckinghamshire and the UK
This document is for guidance only and professional advice should be sought before acting on the information contained. No responsibility will be accepted by Eacotts for loss occasioned as a result of action taken, or refrained from, in consequence of the contents
Eacotts Limited is a company registered in England and Wales.
Company number 4708201. Registered Office: Grenville Court, Britwell Road, Burnham SL1 8DF
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