Penalties for late real-time PAYE submissions will not be charged by HMRC until April 2014. However, errors will be penalised from next April, it has been confirmed.
For employers running real-time PAYE, no penalties will be imposed for late filing of returns for 2012/13 or 2013/14.
The current penalty system will continue to operate at the year end, with penalties charged if the information is not up-to-date by 19 May. There will be no penalties if in-year full payment submissions (FPSs) are submitted late.
For 2012/13, HMRC will not charge penalties for inaccuracies identified on in-year FPSs, but penalties may be charged after the end of the tax year, based on the final FPS for the year.
HMRC added there will be no automated late payment penalties until April 2014, and it will use the real-time system to collect late payments.