PAYE Penalty

Dottie Registered Posts: 99 Regular contributor ⭐
I have just taken on a new client. Any correspondence from HMRC has just gone into a shoe box unopened and I have just found a notice of penalty determination for £400 because he did not submit his Employers End of Year Return for 2007/2008 (also in the box!). This was nil return.

Is it too late to appeal as the letter says any appeal should be made within 30 days of the original notice? This one is dated 29th September.

Thank you!



  • groundy
    groundy Registered Posts: 495 Dedicated contributor 🦉
    I have found that HMRC will normally wave a P35 penalty were there is a nil return.

    If you have a 64-8, then it may be worth giving HMRC a quick call to request that the penalty be cancelled.
  • Gianni
    Gianni Registered Posts: 99 Regular contributor ⭐
    I looked at this for a relative quite recently who received a similar notice. I would give HMRC a call to try and get it waived. In his case they wanted a letter to support this.

    This topic on accountingweb is quite useful

    Once the letter had been sent he received a call from HMRC and it's now been waived.
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