PAYE late filing penalty: RTI Penalty Schedule
The RTI Penalty Schedule carries 9 published figures read from 4 sources' own pages; the 5 published figures given by employer size run from 100 to 400 GBP, read 7 November 2026.
- 710 to 508
- 508 to 1,007
- 11,007 to 1,505
- 1,505 to 2,003
- 2,003 to 2,502
- 12,502 to 3,000
Bands
| Bucket | Value |
|---|---|
| 10 to 508 | 7 figures |
| 508 to 1,007 | 0 figures |
| 1,007 to 1,505 | 1 figure |
| 1,505 to 2,003 | 0 figures |
| 2,003 to 2,502 | 0 figures |
| 2,502 to 3,000 | 1 figure |
9 of the 17 named sources read in full publish a figure; 8 publish none, read 7 November 2026.
By penalty and lateness and obligation and employer size
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| penalty daily-penalty | 10 GBP (one figure) | one figure, no range | 1 |
| penalty deliberate-and-concealed | 3,000 GBP (one figure) | one figure, no range | 1 |
| penalty deliberate-not-concealed | 1,500 GBP (one figure) | one figure, no range | 1 |
| penalty per-50-employees-per-month | 100 GBP (one figure) | one figure, no range | 1 |
| lateness extended-failure-single-penalty | 5 % (one figure) | one figure, no range | 1 |
| lateness 1st-3rd-default-in-tax-year | 1 % (one figure) | one figure, no range | 1 |
| lateness 4th-6th-default-in-tax-year | 2 % (one figure) | one figure, no range | 1 |
| lateness 7th-9th-default-in-tax-year | 3 % (one figure) | one figure, no range | 1 |
| lateness 10th-plus-default-in-tax-year | 4 % (one figure) | one figure, no range | 1 |
| lateness daily-penalty-starts-after | 3 month (one figure) | one figure, no range | 1 |
| lateness deliberate-and-concealed | 100 % (one figure) | one figure, no range | 1 |
| lateness deliberate-not-concealed | 70 % (one figure) | one figure, no range | 1 |
| lateness three-day-easement | 3 day (one figure) | one figure, no range | 1 |
| lateness six-month-late-payment-penalty | 6 month (one figure) | one figure, no range | 1 |
| lateness twelve-month-late-payment-penalty | 12 month (one figure) | one figure, no range | 1 |
| lateness 10-or-more-defaults | 4 % (one figure) | one figure, no range | 1 |
| obligation late-payment-interest | 8 % (one figure) | one figure, no range | 1 |
| employer size 50-249 | 300 GBP | 300 to 300 GBP | 2 |
| employer size 1-9 | 100 GBP (one figure) | one figure, no range | 1 |
| employer size 10-49 | 200 GBP (one figure) | one figure, no range | 1 |
| employer size 250-or-more | 400 GBP (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (22)
- Finance Act 2009, Schedule 55 (penalties for failure to make returns), read 2026-11-07:
if the withholding of the information is deliberate and concealed, £3,000, and
- Finance Act 2009, Schedule 55 (penalties for failure to make returns), read 2026-11-07:
if the withholding of the information is deliberate but not concealed, £1,500.
- HMRC CH401255: fixed late-filing penalty for RTI returns, read 2026-11-07:
ecause of exemptions in the Freedom of Information Act 2000) The amount of penalty depends on the number of employees: Number of employees Amount of penalty From 1 to 9 £100 From 10 to 49 £200 From 50 to 249 £300 250 or more £400 Un-penalised first default For each tax year an employer will not be charged a penalty for the first tax month during which they fail to file one or more returns on time.
- GOV.UK What happens if you do not report payroll information on time, read 2026-11-07:
Number of employees Monthly penalty 1 to 9 £100 10 to 49 £200 50 to 249 £300 250 or more £400 If you run more than one PAYE scheme, you can be charged penalties for each.
- HMRC CH401255: fixed late-filing penalty for RTI returns, read 2026-11-07:
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) The amount of penalty depends on the number of employees: Number of employees Amount of penalty From 1 to 9 £100 From 10 to 49 £200 From 50 to 249 £300 250 or more £400
- HMRC CH401255: fixed late-filing penalty for RTI returns, read 2026-11-07:
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) The amount of penalty depends on the number of employees: Number of employees Amount of penalty From 1 to 9 £100 From 10 to 49 £200 From 50 to 249 £300
- HMRC DMBM520275: PAYE penalties, read 2026-11-07:
£100 or less (including P35 Nil returns (No charge P35), the employer is charged penalties of £100 only.
- Finance Act 2009, Schedule 55 (penalties for failure to make returns), read 2026-11-07:
If the withholding of the information is deliberate and concealed, the penalty is the greater of— 100% of any liability to make payments which would have been shown in the return in question, and £3,000.
- HMRC CH401255: fixed late-filing penalty for RTI returns, read 2026-11-07:
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) The amount of penalty depends on the number of employees: Number of employees Amount of penalty From 1 to 9 £100 From 10 to 49 £200
- Finance Act 2009, Schedule 55 (penalties for failure to make returns), read 2026-11-07:
If the withholding of the information is deliberate but not concealed, the penalty is the greater of— 70% of any liability to make payments which would have been shown in the return in question, and £1,500.
- HMRC DMBM523510: penalties for late payment, overview, read 2026-11-07:
Twelve-month penalty - applies to any period in a tax year, or any annual charge, unpaid after twelve months.
- Finance Act 2009, Schedule 55 (penalties for failure to make returns), read 2026-11-07:
The penalty under this paragraph is £10 for each day that the failure continues during the period of 90 days beginning with the date specified in the notice given under sub-paragraph (1)(c).
- HMRC Rates and allowances: HMRC interest rates for late and early payments, read 2026-11-07:
late payment interest rate — 8.00% from 24 November 2026
- HMRC DMBM523510: penalties for late payment, overview, read 2026-11-07:
Six-month penalty - applies to any period in a tax year, or any annual charge, unpaid after six months.
- Finance Act 2009, Schedule 55 (penalties for failure to make returns), read 2026-11-07:
HMRC may decide under sub-paragraph (3)(a) that a single penalty should be payable in respect of all the unpenalised extended failures in the tax year to date. In that case the amount of the penalty in respect of those failures is 5% of the sum of the liabilities to make payments which would have been shown in each of the returns in question.
- Finance Act 2009, Schedule 56 (penalties for failure to make payments on time), read 2026-11-07:
If the default is P's 10th or subsequent default in relation to the tax year, P is liable, at the time of the default, to a penalty of 4% of the amount of tax comprised in the default.]
- GOV.UK Late payment penalties for PAYE and National Insurance, read 2026-11-07:
Number of defaults in a tax year Penalty percentage applied to the amount that is late in the relevant tax month (ignoring the first late payment in the tax year) 1 to 3 1% 4 to 6 2% 7 to 9 3% 10 or more 4%
- Finance Act 2009, Schedule 56 (penalties for failure to make payments on time), read 2026-11-07:
If the default is P's 7th, 8th or 9th default in relation to the tax year, P is liable, at the time of the default, to a penalty of 3% of the amount of tax comprised in the default.
- Finance Act 2009, Schedule 55 (penalties for failure to make returns), read 2026-11-07:
P is liable to a penalty under this paragraph if (and only if)— P's failure continues after the end of the period of 3 months beginning with the penalty date, HMRC decide that such a penalty should be payable, and HMRC give notice to P specifying the date from which the penalty is payable.
- HMRC DMBM519505: RTI late-filing penalties, read 2026-11-07:
There is no change to the filing deadlines; however, employers will not incur penalties for minor delays of up to three days in filing their PAYE information.
- Finance Act 2009, Schedule 56 (penalties for failure to make payments on time), read 2026-11-07:
If the default is P's 4th, 5th or 6th default in relation to the tax year, P is liable, at the time of the default, to a penalty of 2% of the amount of tax comprised in the default.
- Finance Act 2009, Schedule 56 (penalties for failure to make payments on time), read 2026-11-07:
If the default is P's 1st, 2nd or 3rd default in relation to the tax year, P is liable, at the time of the default, to a penalty of 1% of the amount of tax comprised in the default.
Read in full, publishes no figure
8 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- GOV.UK Interest on late payment of PAYE and CIS for employers, read 2026-11-07: read in full and no accepted figure on the page
- GOV.UK Pay a PAYE late payment or filing penalty, read 2026-09-12: every candidate on the page was refused
- HMRC PAYE5061: RTI penalties, read 2026-10-03: read in full and no accepted figure on the page
- HMRC CH401222: overview of automatic penalties (FA09/Sch55), read 2026-11-07: every candidate on the page was refused
- HMRC: Pay As You Earn (PAYE) late filing penalties (risk-based approach), read 2026-09-19: read in full and no accepted figure on the page
- GOV.UK Pay a Construction Industry Scheme (CIS) late filing penalty, read 2026-09-12: every candidate on the page was refused
- HMRC PSA1180: late payment and interest on PSA charges, read 2026-09-12: read in full and no accepted figure on the page
- the penalty set per obligation, read 2026-11-07: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
9 of the 17 named sources that could be read published a usable figure; 8 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 9 figures, never sentences; 125 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per obligation per employer size with the penalty amount, the grace that applies (the first default in the year, the three-day easement, the 30-day initial period for a new employer) and the statute it is charged under; the derivation is the COST OF MISSING each date in the calendar, which turns a date into a number - the monthly exposure of a 250-employee scheme against a 9-employee one - and it is the figure every deadline page opens on
125 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (17)
- GOV.UK What happens if you do not report payroll information on time(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Late payment penalties for PAYE and National Insurance(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Interest on late payment of PAYE and CIS for employers(the publisher's own terms; quoted for reporting and comment)
- HMRC Rates and allowances: HMRC interest rates for late and early payments(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Pay a PAYE late payment or filing penalty(the publisher's own terms; quoted for reporting and comment)
- HMRC PAYE5061: RTI penalties(the publisher's own terms; quoted for reporting and comment)
- HMRC DMBM519505: RTI late-filing penalties(the publisher's own terms; quoted for reporting and comment)
- HMRC DMBM523510: penalties for late payment, overview(the publisher's own terms; quoted for reporting and comment)
- HMRC CH401222: overview of automatic penalties (FA09/Sch55)(the publisher's own terms; quoted for reporting and comment)
- HMRC CH401255: fixed late-filing penalty for RTI returns(the publisher's own terms; quoted for reporting and comment)
- Finance Act 2009, Schedule 55 (penalties for failure to make returns)(the publisher's own terms; quoted for reporting and comment)
- Finance Act 2009, Schedule 56 (penalties for failure to make payments on time)(the publisher's own terms; quoted for reporting and comment)
- HMRC: Pay As You Earn (PAYE) late filing penalties (risk-based approach)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Pay a Construction Industry Scheme (CIS) late filing penalty(the publisher's own terms; quoted for reporting and comment)
- HMRC DMBM520275: PAYE penalties(the publisher's own terms; quoted for reporting and comment)
- HMRC PSA1180: late payment and interest on PSA charges(the publisher's own terms; quoted for reporting and comment)
- the penalty set per obligation(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The RTI Penalty Schedule carries 9 published figures read from 4 sources' own pages; the 5 published figures given by employer size run from 100 to 400 GBP, read 7 November 2026.
9 of the 17 named sources read in full publish a figure; 8 publish none, read 7 November 2026.
RTI Penalty Schedule, penalty daily-penalty: median 10 GBP across 1 source, read 7 November 2026.
RTI Penalty Schedule, penalty deliberate-and-concealed: median 3,000 GBP across 1 source, read 7 November 2026.
RTI Penalty Schedule, penalty deliberate-not-concealed: median 1,500 GBP across 1 source, read 7 November 2026.
RTI Penalty Schedule, penalty per-50-employees-per-month: median 100 GBP across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness extended-failure-single-penalty: median 5 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness 1st-3rd-default-in-tax-year: median 1 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness 4th-6th-default-in-tax-year: median 2 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness 7th-9th-default-in-tax-year: median 3 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness 10th-plus-default-in-tax-year: median 4 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness daily-penalty-starts-after: median 3 month across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness deliberate-and-concealed: median 100 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness deliberate-not-concealed: median 70 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness three-day-easement: median 3 day across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness six-month-late-payment-penalty: median 6 month across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness twelve-month-late-payment-penalty: median 12 month across 1 source, read 7 November 2026.
RTI Penalty Schedule, lateness 10-or-more-defaults: median 4 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, obligation late-payment-interest: median 8 percent across 1 source, read 7 November 2026.
RTI Penalty Schedule, employer size 50-249: median 300 GBP across 2 sources, read 7 November 2026.
RTI Penalty Schedule, employer size 1-9: median 100 GBP across 1 source, read 7 November 2026.
RTI Penalty Schedule, employer size 10-49: median 200 GBP across 1 source, read 7 November 2026.
RTI Penalty Schedule, employer size 250-or-more: median 400 GBP across 1 source, read 7 November 2026.
Cite as: "payrolldates.co.uk RTI Penalty Schedule", updated 2026-11-08, https://payrolldates.co.uk/datasets/rti-penalty-schedule/.
Download the CSV (22 rows, computed 2026-11-08)
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Questions this data answers
What is the penalty and the interest if an FPS is late, a payment is late, or a return is wrong - and how is it counted?
The RTI Penalty Schedule carries 9 published figures read from 4 sources' own pages; the 5 published figures given by employer size run from 100 to 400 GBP, read 7 November 2026.
Where do the figures in the RTI Penalty Schedule come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 17 named sources were read and 9 publish a figure; the 8 that publish none are recorded as not published, never estimated.