In its revised guidance on late payroll reporting, HMRC has confirmed that the three day late filing penalty easement for RTI will continue until 5 April 2017 and did not expire on 5 April 2016 as originally planned.

This means that employers who file their full payment submission within three days of the payment date may not be charged a late filing penalty. However employers who persistently file after the payment date but within three days, may still be considered for a penalty.