late PAYE payment

[NastyNick]

Been on the bench for three months, so haven’t submitted any invoices or expenses to the accountant. Get a phone call from the accountant yesterday saying HMRC has asked them about a late PAYE payment, so they did their calculations and it turned out I had to pay £100, which is fair enough.

However, does this sort of thing prompt further investigation?

I got the QDOS insurance last December...

[xoggoth]

Probably not unless you make a habit of it.

[krytonsheep]

Sounds fishy.

It looks like your accountant has been slack and failed to submit PAYE returns on time and has been landed with a £100 penalty. They should pay the penalty not you.

The deadline for receipt by HMRC of the Employer Annual Return (form P35 and forms P14s) is 19 May – whether filed online or by paper.

If you file your return late, you’ll be charged a penalty of £100 per 50 employees for each month or part month your return is outstanding in the period 20 May 2009 to 19 September 2009.

Link

[NastyNick]

Thanks for your replies.

Yeah the accountant didn’t do the quarterly calculation and tell me to pay it

No fine apparently. Was told they were introducing fines next year? Doesn’t sound correct does it..?

[krytonsheep]

yeh, doesn't sound right. The £100 penalty is definitely valid this year, hence the following from the HMRC website:

If you file your return late, you’ll be charged a penalty of £100 per 50 employees for each month or part month your return is outstanding in the period 20 May 2009 to 19 September 2009.

The accountant should pay the penalty as they're the ones who've messed up.

If they still claim it's not a penalty then ask to see the letter from HMRC asking for the £100.