HMRC extends RTI late filing easement until April 2019

HMRC has extended the payroll Real Time Information (RTI) late filing easement until April 2019.

Under RTI payroll obligations employers must submit details of payments made to employees on or before the day that wages are paid via a Full Payment Submission.

The updated guidance extends the easement, introduced in April 2015 to April 2019. The easement applies where an employer’s FPS is late but all reported payments on the FPS are within three days of the employees’ payday. This easement applies from 6 March 2015 to 5 April 2019. However, HMRC go on to clarify that employers who persistently file after the payment date but within three days may be contacted or considered for a penalty. Potential monthly penalties range from £100 to £400 depending on the size of the employer.

Please contact us for help or advice with payroll matters.

Internet link: GOV.UK PAYE guidance

Home | Attribution | Contact us | Site map | Accessibility | Help | Disclaimer |

© 2024 Sure Accounting Limited. All rights reserved.


ACCA logo
Sure Accounting Limited, Arena Business Centre, 9 Nimrod Way, Ferndown, Dorset BH21 7UH
Telephone: 01202 802157

Registered in England, Company no 5965950 | Registered Office: Sure Accounting Limited, Arena Business Centre, 9 Nimrod Way, Ferndown, Dorset BH21 7UH