HMRC has reviewed the effectiveness of the risk-based approach to filing penalties, which targets individuals who persistently pay late, and has decided to continue with this method rather than automatically issuing penalties.

Penalties will not be charged if Full Payment Submissions (FPS) are filed late but within three days of the payment date and if there is no previous record of persistent late filing.

Employers are still required to file their submissions on or before each payment date unless the circumstances set out in the ‘sending an FPS after payday guidance’ are met.

HMRC’s Running Paywall guidance is available here.