Recently HMRC announced that penalties for delays in sending RTI information are not going to be allocated to those employers that will be late up to three days.
Dates that RTI should be send to HMRC have not changed. Employers who hire less than 50 employees are reminded that PAYE late filing penalties will affect them from 6 March, however, late RTI submissions will be reviewed on a risk-assessed basis, rather than issued automatically.
Moreover, in order to avoid further penalties HMRC will close PAYE schemes that did not send RTI information since 6th April 2013. These PAYE schemes are going to be informed by HMRC about the planned closure in writing.