3 day late filing ‘grace period’ continues
HMRC confirms that it will extend its Real Time Information penalty concession until April 2019.
In an update to guidance, HMRC has extended the easement which gives employers an extra three days to report their payroll information.
There is no official change to the statutory filing date which remains ‘on or before’ your employee’s pay date, but the easement means that HMRC may not charge a late filing penalty for delays in sending payroll information up to three days after this date.
However employers who persistently file after the statutory filing date but within three days, will be monitored and may be contacted or considered for a penalty.
The update is contained within HMRC’s guidance.
For more information on getting things wrong when running your payroll, see our website guidance.