On 15 February 2015 HMRC announced that they would not impose penalties if employers filed RTI returns within 3 days of the due date but penalties would be applied on a risk assessed basis. At the same time they announced that this would be reviewed in 2016.
HMRC have confirmed that this easement will continue until 2017.
Employers should note that this does not remove the obligation to file Full Payment Submissions (FPS) on an “on or before” basis and employers who persistently file late may incur penalties.
