Historic Penalties
Interest due on overpayments from 6th August 1997
Date from Rate % Date from Rate % Date from Rate %
06/08/1997 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 4.75 06/08/2003 1.50 * 06/01/2008 3.00 06/01/1999 4.00 06/12/2003 2.25 * 06/11/2008 2.25 06/03/1999 3.00 06/09/2004 3.00 * 06/12/2008 1.50 06/02/2000 4.00 06/09/2005 2.25 * 06/01/2009 0.75 06/05/2001 *3.00 * 06/09/2006 3.00 27/01/2009 0.00 06/11/2001 2.25 * 06/08/2007 4.00 24/09/2009 0.50 * Rates revised retrospectively on 6th September HISTORIC PENALTIES Failure to file end of year returns online Penalty Charges – failure to file P35/P14s online Tax years 2009/10 – 2012/13
Number of employees for whom P14s should have been filed
2009/10 £
2010/11 – 2012/13 £
1–5
0
100
100 No printing, copying or reproduction permitted. 300 600 600 900 900 1,200 1,200 1,500 1,500 1,800 1,800 2,100 2,100 2,400 2,400 2,700 2,700 3,000 3,000
6–49
50–249
250-399
400–499
500–599
600–699
700–799
800–899
900-999
1000 or more
119
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