Automatic penalties due from 5 August 2016 for late intermediary returns

Just a reminder that for employment intermediaries who need to submit quarterly returns to HMRC, there is a £250 penalty if the return for the first quarter of the 2016/17 tax year was not submitted by 5 August 2016.



Further penalties of £500 and £1,000 will be issued if the intermediary is late submitting the next and subsequent quarterly returns. However, if a report is submitted late but at least 12 months have passed since the previous occasion, the penalty reverts to £250.

If an intermediary is charged a penalty for being late, they still need to submit the relevant return because if it is not received after 30 days, a further penalty of up to £600 may be applied for every day of delay. For further information on these requirements for intermediaries go to: