The system of in-year late filing penalties for Real Time Information (RTI) began on 6 October 2014 for employers with PAYE schemes of 50 or more employees. Employers who have incurred these penalties will have started to receive penalty notices.

According to Employer Bulletin 51, agents should note that they will not be sent a copy of the penalty notice. However, the notice will contain a message telling employers to show it to their agent (if they have one) immediately.

The notice will be in the form of a paper letter, and will set out all filing penalties incurred for quarter 3 of 2014–15 (i.e. for tax months 7, 8 and 9 covering the period 6 October - 5 January 2015). The penalty notice could contain more than one penalty.

Each penalty on the notice will have a Unique ID to help employers identify the penalty should they want to appeal. The penalty notice will explain what action the employer may need to take if they disagree and wish to appeal.

Employers and their authorised representatives can use HMRC’s Online Services to make an electronic appeal against filing penalties. The Penalty Appeals Service will display the penalty and allow employers or their agents to appeal online.