This Content Was Last Updated on November 5, 2015 by Jessica Garbett


Extra Statutory Concession B46 is to abolished from next April, 2011.

This ESC gave a 7 days period of grace from charging penalties for late employers and contractors PAYE/NI/CIS end of year returns – the due date is 19 May annually, and the period of grace meant no penalties if the return was less than seven days late.

From next year penalies will apply even if the return is a day late.

Apparently HMRC consider the ESC isn’t needed now that returns are compulsorily filed one line, as the reason for the ESC, presumably postal delays, no longer applies.

I wish I shared their obvious confidence in their IT systems being able to cope!