HMRC-Penalties
HMRC have advised that they will be charging penalties for late filing of all CIS returns from 19 October. Also, errors in PAYE penalties have been identified.
CIS Penalties
From 19 October, HMRC will start charging penalties for all CIS returns not received by the due date, namely the 19th of every month. This includes returns due from the start of the new scheme between May and September, including nil returns.
PAYE Penalties
Some electronically filed returns (P35 and P14s) have given rise to incorrect penalty notices which were dated 24 September 2007 being issued to employers.