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Contents

Official guidance
PAYE Manual

PAYE51000 · Employer returns: employer EOY penalties

  • PAYE51001 · Introduction
  • PAYE51005 · Employer P35 penalty history screen
  • PAYE51007 · Issuing an employer penalty screen
  • PAYE51010 · Calculation of a fixed penalty
  • PAYE51015 · ECS penalty reference numbers
  • PAYE51020 · EOY penalty cycle
  • PAYE51025 · Exceptions to EOY penalties
  • PAYE51029 · EOY penalty details screen
  • PAYE51030 · Manually inhibiting penalties
  • PAYE51035 · Responsibilities for handling EOY penalties
  • PAYE51040 · Handling EOY interim penalty enquiries
  • PAYE51041 · Handling EOY interim penalty enquiries (Action Guide)
  • PAYE51045 · Small employer penalties
  • PAYE51050 · Duty geared penalties
  • PAYE51055 · End of year exception list
  1. Employer returns: employer EOY penalties: contents
  2. Employer returns: employer EOY penalties: duty geared penalties

PAYE51050 | Employer returns: employer EOY penalties: duty geared penalties

From HM Revenue & Customs · PAYE Manual

Duty-geared penalties are the penalties charged under TMA70/Section 98A(2)(b) where the return is outstanding more than 12 months after the due date.

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