Consultation on securing compliance with real time information
Close date: 6 September 2012
The Government consults on the automatic late filing and late payment penalties that will apply where employers fail to meet their filing and payment obligations on time under the "real time information" scheme. Real time information requires employers to report deductions prior to, or at the time of, paying employees.
Consultation document: Securing compliance with real time information - late filing and payment penalties (on the HMRC website)