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CH152800 | Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Penalties: annual payment obligations - initial penalty

From HM Revenue & Customs · Compliance Handbook

The amount of the initial penalty is 5% of the amount unpaid at the penalty date.

See the example at CH152950.

FA09/SCH56/PARA3