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  1. Home
HMRC internal manual

PAYE Manual

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
6 June 2025 - See all updates
  1. Back to contents
  2. PAYE50900

PAYE50900 - Employer returns: employer starter and leaver forms: employer e-file in-year penalties: contents

  1. PAYE50901
    Introduction
  2. PAYE50910
    Calculation of a fixed penalty
  3. PAYE50915
    Manual issue of a penalty
  4. PAYE50920
    Issuing a duplicate penalty
  5. PAYE50925
    Re-issue a penalty
  6. PAYE50930
    ECS penalty reference numbers
  7. PAYE50935
    In-year penalty cycle
  8. PAYE50940
    Exceptions to in-year penalties
  9. PAYE50945
    Manually inhibiting penalties
  10. PAYE50950
    Responsibilities for handling in-year penalties
  11. PAYE50955
    In-year exceptions list
  12. PAYE50960
    Dealing with appeals against failing to file online
  13. PAYE50961
    Dealing with appeals against failing to file online (Action Guide)

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