Does the PAYE late payment penalty under FA 2009 Sch 56, which can cost up to 4% of late remittances for minor delays, breach human rights law?
Following criticism from the Tribunals last year HMRC has introduced a new system for warning employers about the P35 deadline: so many employers in fact that it has triggered complaints from the well organised (who filed before 25 March) that they have received warnings about returns already filed. The targeting might be better next year as HMRC learns lessons.
More important than late P35s though are late PAYE remittances. The new late payment penalties from April 2010 also generated plenty of Tribunal activity and a different kind of complaint:...
