For information if you file your return late, you’ll be charged a penalty of £100 per 50 employees for each month or part month that your return is outstanding. HMRC will send you a penalty notice advising you of the amount you’re being penalised, and telling you how you can pay it.
If your return remains outstanding for more than four months, you’ll receive a penalty notice shortly after 19 September and again the following January and May, if necessary. These penalty notices will show the amount of penalty that’s building up because you haven’t filed your return on time. As mentioned above, this will be calculated at £100 per 50 employees for each month or part month you delay filing your return.
If you have any questions or concerns regarding your P35’s please don’t hesitate to contact us.