In this section:
Penalties if you file PAYE returns late: P35, P14, P11D(b) Reminder of the P35 and P11D(b) end-of-year return filing deadline and the penalties employers will be charged for filing late
Penalties for failing to file PAYE online Overview of incorrect filing penalties, when they will be issued and how employers can appeal against a penalty notice
PAYE/National Insurance late payment penalties Link to information on late payment charges for employer's PAYE and Class 1 NICs, Class 1A NICs and PSA payments
PAYE compliance checks and penalties New HMRC rules for compliance checks and penalties for incorrect returns
How to appeal against an HMRC decision - direct tax If you disagree with a PAYE penalty or surcharge you may be able to challenge it - see the guide on appeals against 'direct tax' decisions
