HMRC have announced that they are changing their approach to issuing multiple penalty notices for the same PAYE non filing default.
These changes impact both the 2012/13 and 2013/14 tax years.
HMRC will issue reminder letters to those employers who have not yet filed their 2013/14 end of year, or final PAYE returns most of which should have been submitted using RTI. The deadline for submitting these returns was 19 May 2014.
If you receive a letter and would like any help with payroll or believe the returns have been submitted please do get in touch.
For 2012/13 HMRC will not issue any further updated penalty notices until the return has been filed.
Internet link: HMRC guidance on penalty notices