Three day PAYE penalty easement extended until 2019

Jul 16, 2018

HMRC has recently extended the three-day easement for PAYE late filing penalties until 5 April 2019. According to the guidance, a penalty will not be charged if a Full Payment Submission (“FPS”) is late but all reported payments on the FPS are within three days of the relevant payday (this applies from 6 March 2015 to 5 April 2019).

The easement does not apply to all filings within three days. Employers who persistently file after the payment date but within three days may still be considered for a penalty.

What happens if you do not report payroll information on time provides information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.  The guide has been updated to reflect the extension to the three day easement.