In this section:
- Starting the tax year: codes and forms
- Monthly/weekly payroll and form filling
- End-of-year tasks: annual return and form filling
- Non-standard paydays or moving paydays
- PAYE for special types of pay
- PAYE if your business closes or changes
- Pension payments and PAYE
- PAYE problems, checks, penalties and appeals
PAYE problems, checks, penalties and appeals
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 charges 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 a PAYE penalty or surcharge 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
