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New RTI Penalties for Small Employers from March 6th 2015

From March 6th 2015, small employers (those with 49 staff or less) are liable to new HMRC penalties for the late or none submission of their RTI Full Payment Summary (FPS) or if they don’t send an Employer Payment Summary (EPS) if when no employees have been paid in a tax month. FPSs need to be… Read more →