PAYE7550 - Appeals and reviews: end of year penalty appeals: unacceptable excuse
The following examples are a guide to, but not an exhaustive list, of circumstances, which might not amount to a reasonable excuse
- Reliance on a dilatory or inefficient agent
- Ignorance of the law
Remember that warnings of the potential penalties are sent with the employer바카라 사이트™s annual pack and that reminders are sent to all employers if the employer바카라 사이트™s annual return has not been received about the end of April.
- The person responsible for completing the employer바카라 사이트™s annual return is too busy with other duties (apart from emergencies)
- There is no PAYE or NIC unpaid
The PAYE and NIC should be paid by 19 April following the year of assessment, but completion of the employer바카라 사이트™s annual return is a separate matter, and the return is needed to enable employees바카라 사이트™ tax affairs to be kept up to date and check that all amounts of PAYE and NIC have been remitted.
- The information needed to complete the employers annual return was not available or was too complicated or extensive to complete on time
PAYE should have been kept up to date during the year and arrangements made for the completion of the employer바카라 사이트™s annual return.
- The employer바카라 사이트™s annual return has been submitted on a photocopy of an official form P35, but the signature is also photocopied