PAYE Late Payment Penalties

Employer Bulletin 41 has been published on the HMRC website, details of which can be found here.

We would like to draw your attention to an item which appears in the latest Employer Bulletin from HMRC, Bulletin 41 shown on the HMRC website on “What’s new” on 16th April. This confirms that, following a challenge before the First Tier Tribunal by Agar Ltd. (2011) UKFTT 773 (TC), it was held by the Tribunal Judge, Kevin Poole, that HMRC had no legal right to charge a penalty for late payment of the Month 12 liability for the tax period to 5th April 2011 because this payment falls due in the following tax year. HMRC have accepted this decision and will be writing to every employer affected. The Bulletin can be found here.

Technical Team

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