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Never a penalty!

10 January 2012 / Philip Seligman
Issue: 4336 / Categories: Comment & Analysis , Employees , Income Tax
PHILIP SELIGMAN succeeds in having a PAYE late-payment fine overturned in the First-tier Tribunal


  • Penalties charged on PAYE paid late.
  • Taxation report inspires adviser to appeal.
  • Delay in issuing penalty notices.
  • Internal review success.

I was thrilled when the referee awarded a penalty to my beloved Bury FC a few weeks ago. I was less thrilled though when two of my clients were awarded penalties this time by HMRC.

Both clients received the penalties for late payment of PAYE during the tax year 2010/11.

For PAYE periods starting on or after 6 April 2010 be they monthly quarterly or annual HMRC now charge late payment penalties on amounts due that are not paid in full on time.

This includes not only PAYE and National Insurance but also construction industry scheme and student loan deductions. Payments are deemed late if not received by the...

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