HMRC will shortly announce a relaxation for penalties in respect of late reporting of PAYE real-time information. This is part of its new ‘planned, proportionate approach to penalty appeals’, HMRC has confirmed in response to last week’s press reports suggesting a new willingness to accept reasonable excuse appeals against self-assessment penalties for late filing and late payment.
HMRC will shortly announce a relaxation for penalties in respect of late reporting of PAYE real-time information. This is part of its new ‘planned, proportionate approach to penalty appeals’, HMRC has confirmed in response to last week’s press reports suggesting a new willingness to accept reasonable excuse appeals against self-assessment penalties for late filing and late payment.
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