Online RTI appeals
The RTI system for PAYE has created 12 filing deadlines in the tax year instead of one end-of-year deadline. That means there are 12 chances of being late with a form, and 12 opportunities for HMRC to fine you for being late.
In fact the law normally allows you one late filing per tax year, so you can receive up to 11 late filing penalties for the RTI forms. These new penalties are being imposed for periods from 6 October 2014 for large employers (50 or more employees), and from 6 March 2015 for smaller employers (less than 50 employees). Although smaller employers are not granted the one penalty-free late filing for 2014/15.
The penalty notices for the quarter starting 6 October 2014 are beginning to arrive now, but HMRC are not sending copies to us as your tax agents, so please let us know if you receive a penalty notice.
There is a new online system to appeal against RTI penalties. The penalty notice includes an ID number to use to log the appeal online. We can do this for you, but we will need the ID number included on the penalty notice.
We also need to discuss the reasons for the late filing. If you have an acceptable excuse the penalty should be cancelled.