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Monday 21 June 2010

Dains are advising tax payers that the 2010/11 tax year sees the introduction of a series of new penalties for late payment of income tax, National Insurance contributions, Construction Industry Scheme deductions and student loan payments.

The new rules will apply to all employers and contractors who make payments under the PAYE system. Penalties will be worked out as a proportion of the amount that is late, and will increase if payments are regularly behind schedule.

Andy McQuillan, Tax Partner at Dains said “A penalty will not be charged for the first late payment of the year (unless it is over six months late) or if there is a ‘reasonable excuse’ for the delay.

“HM Revenue and Customs (HMRC) will also continue to charge interest on late payments, starting from the end of the tax year concerned. It has also announced proposals for charging interest on late payments within the same tax year, but this will not happen until at least the 2012/13 tax year”

For more information or advice please contact Andy McQuillan on tel: 0845 555 8844 or email tax@dains.com

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