HMRC has confirmed that late filing and late payment penalties under PAYE Real Time Information will remain ‘risk-assessed’ for 2021/22. They
confirmed that for the 2021/22 tax year it would not be issuing automatic penalties for Real Time Information late filing and late payment. As with previous years, where the full payment submission is filed late but within three days of the payment date no action will be taken. However, HMRC also warns that employers who persistently file in this timeline may be considered for a late-filing penalty or contacted as part of HMRC’s risk-based approach. It confirms that the first penalties for this tax year will be issued in August 2021. HMRC also urges employers to check whether they have been sent any warning messages from its generic notification service.