HMRC are to introduce further interest and penalties for the late submission of PAYE RTI returns and for late payment of PAYE liabilities. The penalties will be introduced as follows: April 2014 - in-year interest on any in-year payments not made by the due date October 2014 - automatic in-year late filing penalties April 2015 - automatic in-year late payment penalties If you would like any help with PAYE matters please do get in touch. Internet link: Press release