All UK employers are required to report wage payments on or before wages are paid, under the system known as Real Time Information (RTI). Under limited circumstances HMRC will accept late payroll information. To avoid a late reporting penalty you will need to use one of the 7 remaining RTI late reporting codes.
A concession for late reports within 3 days of salaries being paid was due to expire on 5th April 2016. HMRC recently announced the this concession has been extended to 5th April 2017.
Code E was introduced for a temporary relaxation to help employers with the transition to RTI, but was “retired” on 5th April 2016.
If you are late reporting your payroll information you may get a penalty notice from HMRC. You can appeal if you think:
These are some of the reasons you can give as grounds for appeal:
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