HMRC unveil new timetable for RTI penalties

HMRC has announced a staggered start to the introduction of automatic RTI late filing and late payment penalties

The Real Time Information (RTI) reporting system for PAYE was introduced in April 2013. New automatic penalties for late filing and late payment under RTI were due to start on 6 April 2014. 

However, having listened to feedback from employer representatives such as the NFU, professional bodies and employers, HMRC has decided to stagger the start of the new penalties to give employers more time to adapt to reporting in real time. HMRC have said:


"We know that it is important to monitor changes carefully and to give them time to bed in and work properly.  So we understand the concerns we’ve heard about introducing automated in-year penalties in 2014-15 while we are all continuing to learn and improve. We have therefore decided to introduce the new penalties in stages."


The new timetable for automatic penalties will be:

- April 2014 – in-year interest on any in-year payments not made by the due date

- October 2014 – automatic in-year late filing penalties

- April 2015 – automatic in-year late payment penalties


Introducing in-year late filing penalties from 6 October means that employers who bring all their submissions for the period 6 April to 5 October 2014 up to date by 5 October will not face any in-year late filing penalties


Employers should however note:


- They may still be charged a late filing penalty if they do not comply with their obligations relating to the final return of the 2013-14 tax year. There’s more information at


- This does not mean that HMRC will not pursue outstanding PAYE debts where they are due.