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:
If you were unable to submit your 2012-13 end of year expenses and benefits forms - P11D, P9D and P11D(b) - using the new online service, HMRC agreed an extension to the usual deadline of 6 July. If you sent your forms before 4 August 2013 but are then sent a penalty notice you should write to HMRC and appeal, explaining that you tried to file on time but experienced problems with the new online service.
Write to HMRC at:
Customer Operations Employer Office
Benton Park View
Newcastle Upon Tyne
If HMRC are satisfied you experienced problems with the new service and you filed your forms before 4 August 2013, the penalties will then be cancelled - but only after your written request has been received. HMRC cannot cancel penalty notices over the telephone.
Once you have successfully filed your forms, remember to wait until a penalty is received before contacting HMRC.
If you were part of the real time information pilot in 2012-13, and made a late or inaccurate return, you can find out if you will be charged a penalty in the guide 'What happens if you don't report payroll information on time'.
The guide 'What happens if you can't pay' will show you what you need to do if you can't pay the PAYE payments due after you've submitted a Full Payment Submission, or if you think you may find it difficult to pay in the future. It will also explain what to do if you have already been contacted by HMRC about a late payment penalty.
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.