In this section:
- Penalties if you file PAYE returns late: P35, P14, P11D(b)
- Penalties for failing to file PAYE online
- PAYE/National Insurance late payment charges
- PAYE compliance checks and penalties
- How to appeal against a PAYE penalty or surcharge
PAYE/National Insurance late payment charges
To avoid being charged interest, you must pay all of the following by the appropriate deadlines:
- monthly or quarterly PAYE (Pay As You Earn) including student loan deductions and Construction Industry Scheme (CIS) payments and Class 1 National Insurance contributions (NICs)
- annual payments of employers' Class 1A NICs
- annual PAYE Settlement Agreements (PSA) payments
On this page:
- PAYE/NICs payment deadlines
- PAYE/NIC late payment penalties from 2010-11
- What you can and can't appeal against
- More useful links
PAYE/NICs payment deadlines
For more information on PAYE/NICs payment deadlines (including student loan deduction, CIS and PSA payments) - and the interest charges you will face if you miss them, follow the link below.
PAYE/National Insurance payments and deadlines
PAYE/NIC late payment penalties from 2010-11
From tax year 2010-11 HMRC intend to implement the new late payment penalties for PAYE payments, including income tax/NICs and construction industry scheme and student loan deductions. This means that from May 2010 you may have to pay a late payment penalty if you do not pay the PAYE due each month or quarter, on time and in full. There will also be late payment penalties for not paying amounts due annually - including Class 1A NICs and PSA amounts - on time and in full.
The new late payment penalties will apply to all employers, not just the large ones. They will replace the Mandatory Electronic Payment surcharge, which currently applies only to large employers.
Find out about late payment penalties from May 2010
Advice if your business can’t pay what it owes HMRC
What you can and can't appeal against
If you disagree with an amount HMRC asks you to pay, you have the right to appeal.
There is however, no right of appeal against the interest HMRC charges for late receipt of any payments that are due.
You can read more about how to appeal against a payment notice you disagree with in the guide 'How to appeal against an HMRC decision - direct tax'.
How to appeal against an HMRC decision - direct tax
More useful links
How to pay PAYE/Class 1 National Insurance
How to pay HMRC penalties and other miscellaneous payments
Mandatory Electronic Payment - surcharge for large employers
