RTI Late Reporting Codes

HMRC has increased the number of RTI Late Reporting Codes

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.

All 8 RTI Late Reporting Codes

Code E was introduced for a temporary relaxation to help employers with the transition to RTI, but was “retired” on 5th April 2016.

Reasonable excuse

If you are late reporting your payroll information you may get a penalty notice from HMRC.  You can appeal if you think:

• the penalty is not due
• the amount of the penalty is wrong
• you had a reasonable excuse for sending your reports late

These are some of the reasons you can give as grounds for appeal:

• data on the returns was incorrect
• death/bereavement
• filing expectation incorrect
• filed on time
• fire/flood/natural disaster
• ill health
• IT difficulty
• no longer have any employees
• no payments to employees
• theft/crime