Revenue & Customs Brief 25/07

Interim Penalties for 2005-06 PAYE Returns

Revenue & Customs Brief 21/07 told you that interim penalty notices for outstanding 2005-06 Employer’s Annual Return and, where due, their 2005-06 CIS36 Contractor’s Annual Return, would go out from 12 March. Regretfully, these notices will now start to go out from 18 March. We are sorry for the delay in sending these notices and any inconvenience this may cause employers.

Employers can appeal against the penalty notice if they think it is wrong and must write to the office shown on their notice stating why. Because we are issuing these notices during the week ending 23 March, we will accept appeals made by 23 April.

Issued 20 March 2007