Interest and penaltiesA6.921 Introduction to interest and penaltiesIf an employer fails to make a payment on time, HMRC will charge interest. Similarly, if a return is submitted late or an error is made, HMRC may charge a penalty. From 6 April 2010 HMRC may charge a penalty for late payment of monthly PAYE1, see A4.532. This also applies to the apprenticeship levy.
If an employer fails to make a payment on time, HMRC will charge interest. Similarly, if a return is submitted late or an error is made, HMRC may charge a penalty. From 6 April 2010 HMRC may charge a penalty for late payment of monthly PAYE1, see A4.532. This also applies to the apprenticeship levy.
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