HMRC has published guidance for employers on the penalty position for late and inaccurate PAYE returns submitted in real time for 2012/13 and 2013/14.

For employers operating PAYE in real time, there will be no change to the penalties for late filing of returns for the tax years 2012/13 and 2013/14. The current penalty regime will continue to apply at the tax year end. There will be no penalties if in-year Full Payment Submissions (FPSs) are submitted late.

Employers and pension providers must submit an FPS 'on or before' they pay an employee or pensioner. If they still have information to send after 5 April, they can send this on an FPS until 19 April, then on an Earlier Year Update after that.

To avoid a late filing penalty for 2012/13 and 2013/14, they must report the final payment made to an employee or pensioner by 19 May following the end of the relevant tax year.

More details are available on the HMRC website