Automatic Penalties are now Operational from the 5th August 2016 for Late Intermediary Returns
Do you work with intermediaries that are required to submit quarterly returns on workers placed with clients, but for whom they do not operate PAYE?
If so, they will need to submit their return on time (by 5 August 2016 for this quarter) or they will receive an automatic penalty of £250. A penalty of £500 will be issued if also late the following quarter and £1,000 if late again (unless they have been on time four quarters in a row). If the intermediary receives a penalty for being late, they will still need to submit the return because if it is still not received after 30 days a penalty of up to £600 will be applied for every day they are late.
