You may have to pay a penalty if you:
This guide will explain the different penalties HM Revenue & Customs (HMRC) may charge.
On this page:
No penalty will be charged for late filing if the final Full Payment Submission (FPS) -or Employer Payment Summary (EPS) - is submitted by 19 April 2014. You cannot submit an FPS after 19 April for the previous year.
On your final FPS (or EPS) for the year make sure you:
After 19 April 2014, you can submit an Earlier Year Update by 19 May 2014 and avoid a penalty.
If you submitted your return after the 19 May 2014 deadline, a penalty may be charged.
To avoid a late-filing penalty, you must ensure that the PAYE end-of-year forms P35, P14 and P11D(b) reach HMRC by their deadlines. Late-filing penalties apply whether you're filing online or on paper.
Follow the link below to find out about the late payment penalties which apply for all employers.
If you send any PAYE forms by paper or magnetic media when you're required to send them online, you will face penalties. These penalties will still be due even if you subsequently file an online version of the form(s) for which you've been penalised.
You can check your PAYE tax position for 2010-11 and later years on your 'At a glance' page in the 'PAYE Online for Employers' service. You can see details of what you have paid and what you owe or are owed.
If you're already signed up for Business Tax Dashboard you can also view your liabilities and payments there.
You can find more information on how to appeal against a 'direct tax' decision, options available to you after you have appealed and your options if you and HMRC can't agree in the guide 'How to appeal against an HMRC decision - direct tax'.
From time to time HMRC will carry out checks to ensure that employers are keeping the right records and filling in their PAYE forms and returns correctly. The guide 'PAYE compliance checks and penalties' provides more information.