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 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'.
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.
Penalties if you file PAYE returns late: P35, P14, P11D(b)
Follow the link below to find out about the late payment penalties which apply for all employers.
PAYE/National Insurance late payment penalties
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.
Penalties for failing to file PAYE online
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.
Read more about HMRC's Business Tax Dashboard
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'.
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.
