The three day easement for when penalties are charged has been extended by another year to 5 April 2019.
HMRC has updated its guidance on what happens if you do not report payroll information on time to reflect the extension of the three day easement.
HMRC will not charge a penalty if your Full Payment Submission (FPS) is late but all reported payments on the FPS are within three days of your employees’ payday (this applies from 6 March 2015 to 5 April 2019).
However, the guidance warns that if employers persistently file after the payment date but within three days, they may be contacted or considered for a penalty.
