This Content Was Last Updated on January 9, 2016 by Jessica Garbett


HMRC has relaxed the RTI penalty regime that was due to start in April.

The penalties regime will now be introduced in stages. The following are the key dates for the diary:

  • April 2014: in-year interest on any in-year payment not made by the due date
  • October 2014: automatic in-year late filing penalties.
  • April 2015: automatic in-year late payment penalties.

More information on this announcement is available on ACCA Technical Advisory webpages.

Article from ACCA In Practice