Guidance
What to do if you get an online penalty warning message
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
Late reporting and late payment alerts
HM Revenue and Customs (HMRC) doesn’t want to charge penalties. To help employers keep their records up to date and avoid potential penalties, HMRC issues electronic alerts.
The following table tells you what you should do if you receive 1 of these messages. Check your PAYE records for the ‘period ending’ shown on the message.
Your Full Payment Submission (FPS) has been sent late
| Message: Late filing notice |
|---|
| Check the payment dates on your FPSs, at least 1 is earlier than the date you sent it |
| Your FPS must be sent on or before the date of the earliest payment on the FPS - if you have a valid reason for sending your FPS after any of the payment dates you must complete the late reporting reason on future FPSs |
HMRC hasn’t received the expected number of FPSs
| Message: Non filing notice |
|---|
| Check whether any FPSs are still due for the tax period - HMRC works out how many FPSs you are expected to report based on previous filing data |
| If any FPS is still due, send it as soon as possible and include a late reporting reason if applicable |
| If you have stopped being an employer tell HMRC |
| If you haven’t paid anyone send an Employer Payment Summary to tell HMRC |
| If you have changed the amount of time between paying your employees eg from weekly to monthly, tell HMRC |
HMRC hasn’t received your full payment when it was due
| Message: Late payment notice |
|---|
| Check your payment records against the amounts reported on your FPSs |
| Pay any outstanding amounts to bring your payments up to date |
| If the date that HMRC received your payment is after the date that the payment is due, make sure that future payments are made on time |
| If the amount paid doesn’t match the amount you reported on your FPS, check your records to find out why |
| If you offset anything against the FPS amount, you must send an Employer Payment Summary to correct this |
| If you have made a mistake - correct the payroll error |
How penalties are charged
Information for employers about late reporting and late payment penalties.