Since October 2014, HM Revenue & Customs has been issuing penalty charges for employers who fail to file their payroll information, or who file it late.
Find out about how penalties and the appeal process apply to your business in this factsheet from HMRC, including how to avoid incurring a late/non-filing penalty and what to do if you disagree with a penalty.
Download (PDF) the HMRC factsheet on PAYE late/non-filing penalties and appeals >>