RTI filing comprises various different electronic submissions at different times:
You can get a penalty if:
HMRC won’t charge a penalty if:
How much you’re charged depends on how many employees you have.
|No. of employees||Monthly penalty|
|1 – 9
10 – 49
50 – 249
If you’re over 3 months late you can be charged an additional penalty of 5% of the tax and National Insurance that you should have reported.
Penalties apply to employer payments of PAYE and NI whether paid monthly or quarterly. Since April 2015 HMRC has applied automatic in-year penalties, subject to a tolerance of £100, difference between employer’s payment and what has been reported to HMRC.