HMRC has the power to issue notices where RTI returns are not delivered and/or tax is not paid on time or is underpaid. If the notice extends to two or more consecutive tax periods in a tax year, they have effect as if they were the latest period specified in the notice (SI 2003/2682, reg 75A).
If, during the notice period, the employer dispute the underpayments
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Web page updated on 17 Mar 2025 15:50