HMRC delays RTI penalties

From 6 October 2014, HMRC was due to include smaller employers in the penalty regime for late filing of Real Time Information (RTI) payroll returns for 2014-15.

HMRC have announced that this penalty process will be delayed for a number of smaller employers.

They will now start from:

  • 6 October 2014 for employers with 50 or more employees
  • 6 March 2015 for employers with fewer than 50 employees

The size of the late filing penalties depends on the number of employees within the PAYE scheme.


Number of employees

      Penalty per PAYE scheme

1 to 9


10 to 49


50 to 249


250 or more


HMRC will use the latest information available to determine the number of employees, and the size of the filing penalty for each period where a return is late.