In-year RTI penalties for late filing

From October this year, HMRC will be charging in-year penalties for late Real Time Information (RTI) submissions. Penalties will apply for inaccurate in-year RTI submissions. Late filing penalties will apply for FPS and EPS submissions, the first late submission is ignored. There are also changes to the way in which interest is charged on late payment and penalties.

There is an exemption for small employers: no late filing penalties for RTI until April 2016. A new automatic late payment penalty system will commence in 2015/16.

Please act now if you are still receiving Generic Notification Service (GNS) messages alerting you either that you have sent in late submissions, or that you haven’t sent in the number HMRC were expecting. You can find information about what you should do in ‘Online notices – Generic notification service guide’

Report on time to avoid penalties

The normal deadline for sending payroll information is on or before the day you pay your employees. If we are your payroll provider, please make sure you send us your payroll information in good time to meet the deadline.

Updated Generic Notifications

Up to now, to help employers avoid penalties in future, HMRC has sent GNS messages to help employers. From October, if you receive non-filing or late filing GNS, it will mean that you appear to have sent a submission late (or not at all) and that you may have to pay a penalty.

Penalty Notices and New Online Appeals

HMRC will send penalty notices by post each quarter at the end of July, October, January and April. These penalty notices will show the penalty amounts due for any filing failures that arose in that quarter. Penalty notices will include information on how to appeal if you think it is incorrect or had a reasonable excuse for the failure. The quickest way to appeal against a penalty notice you’ve received will be online.

If you need further information or would like to chat to one of our RTI experts, please contact our EC Outsourcing Team on 01202 880384.




England & Company
7 & 8 Church Street
BH21 1JH


Tel: 01202 880384
Fax: 01202 842814


Company Registration Number: 4521252

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