Payroll – late filing penalties 2021-22

HMRC have issued the following comments on their adoption of a risk-based penalty strategy for 2021-22. They said:

Following HMRC’s review of the effectiveness of the risk-based approach to late filing PAYE and late payment penalties, we can confirm this approach will continue for the 2021 to 2022 tax year. This means that late filing and late payment penalties will continue to be considered on a risk-assessed basis rather than issued automatically.

The first penalties for this tax year (beginning 6 April 2021) will be issued in August 2021.

Late filing penalties

As in previous years we will also continue to not charge penalties automatically if a Full Payment Submission (FPS) is filed late but within 3 days of the payment date and there remains no pattern of persistent late filing. This is not an extension to the current statutory position on reporting PAYE payments which remains unchanged.

Employers are still required to file their submissions on time unless any of the circumstances set out in the sending an FPS after payday guidance arises.

Employers who persistently file after the statutory filing date but within 3 days, will continue to be monitored and may be contacted or considered for a late filing penalty as part of our risk-based approach.

Late payment penalties

The due date to make PAYE payment to HMRC electronically remains the 22 of the month (or quarter if you are eligible to pay quarterly) following the tax month/period to which they relate. If you pay by cheque or other non-electronic payment methods, you must continue to make payment by 19 of the following month or quarter to which the payment relates.

How to pay your PAYE guidance is available.

If you pay late, we may charge interest on the amount outstanding which will continue to accrue until the total amount is paid.

You may also face a late payment penalty which we will continue to raise using a risk-based approach. This will focus on cases of greatest risk and non-compliant behaviour. There is guidance on how we calculate late payment penalties and how employers can appeal them.

If you have concerns that you will struggle to meet the demands of running your own payroll, we can help. Please call so that we can discuss your options.

 

Stealth tax 22/11/2021

What are ULEVs? 08/11/2021

Chips are down 08/11/2021

What is cabotage? 18/10/2021

Peer Network scheme 01/09/2021

Help to Grow Scheme 09/08/2021

HGV driver shortage 26/07/2021

The 7-year rule 31/05/2021

ARA (Bristol) Ltd, t/a Adams Root & Associates Ltd, 86 Shirehampton Road, Stoke Bishop, Bristol, BS9 2DR - company registered in England & Wales number 11420396

0117 968 1673

This web site is operated by Adams Root & Associates Ltd (The Firm) a company registered in England. These terms and conditions ('the Terms') govern your use of this website (the 'Website').

Please read through the Terms. If you do not agree with the Terms, do not use this Website. If you do use the Website, your conduct indicates that you agree to be bound by the Terms.

Copyright notices

Unless otherwise specified the copyright in the contents of all the pages in this Website are owned by, or licensed to, the Firm.

Unless otherwise specified, the authors of the literary and artistic works in the pages in this Website have asserted their moral right pursuant to Section 77 of the Copyright Designs and Patents Act 1988 to be identified as the author of those works.

Conditions of your use of this Website

Except as stated below, the contents of this Website may not be copied, reproduced, distributed, republished, downloaded, displayed, posted or transmitted in any form or by any means without the prior express written permission of The Firm. You may not distribute, display or copy any of the contents of the pages contained in this Website to third parties including, but not limited to 'caching' any material on this Website for access by third parties and 'mirroring' any material on this Website.

You may print or download to disk the contents of individual pages of this Website for the purpose of private and personal non-commercial use. You may also permit your computer to make an electronically stored, transient copy of the content in this Website for the purpose of viewing it while connected to the Internet only. However, you may only make one copy of any content.

Warnings and Disclaimers

The Firm has used reasonable care and skill in assembling the information in this Website. However information or advice in the unrestricted areas of the Website cannot be tailored to personal circumstances or particular situations. There may also be factors relevant to you which fall outside the scope of the content of this Website. Accordingly, the material on this Website does not constitute personal advice. You should not rely solely on any material in this Website to make (or refrain from making) any decision or take (or refrain from taking) any action.

Legislation changes frequently and any material in this Website should not be relied upon after the date on which it is accessed.

The information contained in the material in the unrestricted areas of this Website is only for information purposes. The Firm by permitting the use of this Website, does not hold itself out as providing any accounting or legal advice. It also does not make any recommendation or endorsement as to any advisor or other service or product or to any material submitted by third parties or linked to this Website.

Any references in this Website to taxes and duties of any sort (including National Insurance Contributions) refer only to such taxes and duties as apply nationally throughout mainland England, Scotland and Wales.

Exclusion of liability

The pages contained in this Website may contain technical inaccuracies and typographical errors. The information in these pages will be updated from time to time but may at times be out of date. The Firm will use its best endeavours to reflect legislative changes within 90 days of such legislation coming into force. The Firm can however accept no legal responsibility for keeping the information in these pages up to date, or liability for any failure to do so.

The Firm does not make any warranty or representation as to the accuracy, completeness or fitness for purpose of any material on this Website or the reliability of the access to this Website.

In no event do The Firm accept liability of any description, including liability for negligence (except for personal injury or death), for any damages or losses (including, without limitation, loss of business, revenue, profits, or consequential loss) whatsoever resulting from use of or inability to use this Website. The Firm makes no warranty that this Website (or websites which are linked to this Website) is free from computer viruses or any other malicious or impairing computer program.

Other's advertisements

This Website may contain material submitted and created by third parties. The Firm excludes all liability for any illegality arising from or error, omission or inaccuracy in such material.

This Website also contains links to other websites which are not under the control of and are not maintained by The Firm. The Firm is not responsible for the content of those sites. The Firm provides these links for your convenience only but does not necessarily endorse the material on these sites. The Firm makes no warranty or representation as to the accuracy, completeness or fitness for purpose of any material on these sites. You proceed to these websites at your own risk.

Data Protection and Privacy

Any details which you provide to us from which The Firm can identify you are held and processed in accordance with our Data Protection Registration.

Law governing the Terms

Use of this Website and these Terms shall be subject only to the laws of England and Wales which shall exclusively govern the interpretation, application and effect of all the above permissions, exclusions, licences and conditions of use.

Jurisdiction

The Courts of England and Wales shall have exclusive jurisdiction over all claims or disputes arising in relation to, out of or in connection with this Website and its use and these Terms.

Where national regulatory authorities have jurisdiction over the contents of this Website, The Firm has attempted to ensure compliance with the requirements of such regulatory body. However, some of the information in the pages contained in this Website is not to be accessed from certain jurisdictions and no representation or warranty is made as to whether the information available in this Website complies with the regulatory regime of countries from which the pages in this Website should not be accessed.

Adams Root & Associates is the trading name of Adams Root & Associates Ltd, 86 Shirehampton Road, Stoke Bishop, Bristol, BS9 2DR.

Adams Root & Associates Ltd is committed to protecting your privacy.

Information given through our web site forms is used solely to service you with information or further actions as requested. It will not be passed on or sold to third parties.

Standard web server logs are kept, recording basic information for statistical analysis, such as page views, referrer sites etc, and highlighting any malicious behaviour attempts.

“This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”).  Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States . Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage.  Google may also transfer this information to third parties where required to do so by law, or where such third parties process the information on Google's behalf. Google will not associate your IP address with any other data held by Google.  You may refuse the use of cookies by selecting the appropriate settings on your browser, however please note that if you do this you may not be able to use the full functionality of this website.  By using this website, you consent to the processing of data about you by Google in the manner and for the purposes set out above.”

No other browser cookies are used on this site.

For administrators of the website browser cookies are used allowing access to private pages requiring a user authentication.