What is the penalty for late payroll filing?

Based on employee count: £100 for 1-9 employees, £200 for 10-49, £300 for 50-249, and £400 for 250 or more, plus possible interest on unpaid tax and National Insurance.

Fleet, Hampshire · IAB Regulated

Payroll Services

Affordable payroll services in Fleet — filing RTI payroll and CIS returns with HMRC on time, so your employees are paid accurately and your business stays fully compliant.

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Understanding RTI (Real Time Information)

From £60.50/run

What is RTI?

Real Time Information (RTI) is the system introduced by HMRC to improve the accuracy of payroll reporting. Under RTI, employers submit payroll data to HMRC each time they pay their employees, rather than once a year as was previously the case — helping HMRC maintain up-to-date records so tax and National Insurance contributions stay accurate.

Who Needs to File Payroll to HMRC?

Any UK business that employs staff and pays them must file payroll reports to HMRC. This includes:

✓Limited companies
✓Sole traders and partnerships with employees
✓Charities and non-profit organisations with paid staff

Even if you have only one employee, you are still required to submit payroll information to HMRC under RTI.

When is Payroll Required to Be Filed?

Payroll information must be submitted to HMRC each time you pay your employees. This submission is known as a Full Payment Submission (FPS), and must be sent on or before the day employees are paid — whether that's weekly, fortnightly, or monthly.

Payroll Filing Deadlines

FPSMust be filed on or before each payday

EPSIf no payments were made in a period, an Employer Payment Summary must be submitted by the 19th of the following month

Construction Industry Scheme (CIS) Return Filing

From £55.00/mo

If your business operates in the construction industry and hires subcontractors, you are required to file a monthly CIS return, reporting payments made to subcontractors and any deductions from their payments.

Filing Deadline

CIS returnSubmitted to HMRC by the 19th of each month following the tax month in which payments were made

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CIS PenaltiesLate or incorrect CIS returns can lead to penalties starting at £100, with additional fines if the delay continues.

Penalties for Late Payroll Filing

Failing to file payroll information on time can result in penalties from HMRC.

Late FPS Penalty — based on number of employees

1–9£100

10–49£200

50–249£300

250+£400

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Late Payment PenaltyIf tax and National Insurance contributions owed to HMRC aren't paid on time, additional penalties and interest may apply on top of the late filing fine above.

Why Choose Our Payroll Services?

Let us manage your payroll so you can focus on growing your business.

✓Accurate Payroll Processing ✓RTI Compliance ✓CIS Return Filing ✓Ongoing Support