8.1ÌýÌýÌýÌý Failure to make an RTI return
Penalties apply to each PAYE scheme, with the size of the penalty based on the number of employees in the scheme, so that different-sized penalties apply to micro, small, medium and large employers. Filing defaults apply for each month that an RTI return is not received. The first default in any year is not penalised, but all subsequent defaults attract a penalty.
Penalties are charged quarterly and are subject to the reasonable excuse and appeal provisions. An additional tax-geared penalty applies where a return is outstanding for three months or more.
If
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Web page updated on 17 Mar 2025 14:54