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Old late filing penalties

sjkrsjkr Feels At HomeMAAT, AAT Licensed Accountant Posts: 74
Hello,

My client has received £1,200 of late filing penalties, for the late filing of their PAYE information from the 12-13 tax year (before I worked for them!). They have appealed the decision, but their appeal has been dismissed, so it looks as if they will have to pay the penalties.
The problem is that the information still has not been submitted - and as they never saved it at the time they no longer have the required information. My question is: can HMRC continue to fine them for non-submission, or is £1,200 the maximum that can be imposed, bearing in mind that old rules apply as it is before RTI?

Julie
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