HMRC to commence the issue of 2020-21 RTI penalties next month

Written by Helen Hargreaves

1 minute read | 10th September 2020

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Following a recent review, HMRC is to continue its risk-based approach to PAYE late filing and late payment penalties for the 2020-21 tax year.

This means that late filing and late payment penalties will be considered on a risk- assessed basis and not automatically. Penalties for 2020-21 will be issued from September 2020.

HMRC is providing support for employers who have struggled to meet their obligations during the COVID-19 pandemic, including allowing employers more time to appeal.

They will also recognise COVID-19 as a reasonable excuse for not meeting those obligations.

More information is available on GOV.UK