HMRC is to continue its risk-based approach to PAYE late filing and late payment penalties for the 2020/21 tax year.
This means that late filing and late payment penalties will be considered on a risk-assessed basis and not automatically. Penalties for 2020/21 will be issued from September 2020.
Support is available for Employers during the Coronavirus (COVID-19) pandemic including more time to appeal.
Employers can include problems caused by COVID-19 as a reasonable excuse that prevented meeting tax obligation.
For more information go to: