RTI Late Filing

Laura8192
Laura8192 Registered Posts: 95 Epic contributor 🐘
I have a new client, who is paid monthly, but I will not be set up as the agent in time to submit the May 2013 payroll through RTI. Can I submit this in June 2013 once I am set up as agent?

I have read the following on HMRC website which implies that there are no charges for late filing of FPS's this year but just wanted a double check?

"Penalties for late returns 2012-13 and 2013-14
There will be no change to the penalties for late filing of returns for the tax years 2012-13 and 2013-14. The current penalty regime will continue to apply at the tax year end. There will be no penalties if in-year Full Payment Submissions (FPSs) are submitted late.
Employers and pension providers must submit an FPS 'on or before' they pay an employee or pensioner. If they still have information to send after 5 April, they can send this on an FPS until 19 April, then on an Earlier Year Update after that. To avoid a late filing penalty for 2012-13 and 2013-14, they must report the final payment made to an employee or pensioner by 19 May following the end of the relevant tax year."


Thank you!

Comments

  • JJH1969
    JJH1969 Registered Posts: 110 Epic contributor 🐘
    I have spoken to HMRC about this and for Companies with fewer than 50 employees there will be no penalties for the first 6 months
  • Laura8192
    Laura8192 Registered Posts: 95 Epic contributor 🐘
    brilliant thanks Juliet, saved me a call to HMRC!
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