Employers are not to be issued automatic penalties for late submissions of up to 3 days .
HMRC have announced that they will not penalise employers for filing delays of up to 3 days. They have decided that late payment fees will continue to be risk assessed rather than automatic.
It is important to note that this does not mean that there is any change to the deadlines. FPS submissions must still be submitted on or before the payment date.
Any employer that was issued a late filing penalty between 6 October 2014 and 5 January 2015, and they were less than three days late can appeal online against the penalty.
Any employer with fewer than 50 employees are reminded that PAYE late filing penalties will apply to them from the 6th of March.
HMRC have advised that they will review the operation of the changes to the PAYE penalties by the 5th of April 2016.