RTI easement retained
In April 2013 when RTI went live the plan was that automated penalties would be issued for late and insufficient filing. But automated penalties were soon abandoned as HMRC’s corruption of RTI data meant they weren’t reliable enough. So, for each tax year since then, all PAYE filing penalties have been clerically assessed. In a repeat of last year, it has taken three months for HMRC to slip into its RTI guidance that it will continue to clerically assess for 2018/19 and that employers can still file up to three days late without incurring a penalty.