10th September 2020
HMRC to commence the issue of 2020-21 RTI penalties next month
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