HMRC has announced the phasing in of in-year RTI penalties
Penalties for in-year late RTI submissions are to be phased in, based on the size of the employer.
Prior to HMRC's announcement, it was proposed that in-year RTI penalties would apply to all employers with effect from 6 October 2014.
This has now changed and penalties for late in-year RTI submissions will be introduced as follows:
HMRC states that penalty notices themselves will start to be issued from 'early in 2015'.
Penalties are appealable on the grounds of reasonable excuse and appeals can be made online.
HMRC sent out notifications to all employers in September 2014.
The new in-year penalties will replace the end of year penalties which applied up to and including 2013/14.
End-of-year penalty notices will be issued for 2013/14 where HMRC was expecting a return but one has not been received.
It should be noted that the online appeal facility is only available for the new in-year penalties and that appeals against 2013/14 penalties will need to be done manually.
You can read guidance on late/non-filing PAYE penalties on the GOV.UK website.