Revenue and Customs Brief 25/07
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Issued 20 March 2007
Interim Penalties for 2005-06 PAYE Returns
Revenue & Customs Brief 21/07 told you that interim penalty notices for
outstanding 2005-06 Employer’s Annual Return and, where due, their 2005-06 CIS36
Contractor’s Annual Return, would go out from 12 March. Regretfully, these
notices will now start to go out from 18 March. We are sorry for the delay in
sending these notices and any inconvenience this may cause employers.
Employers can appeal against the penalty notice if they think it is wrong and
must write to the office shown on their notice stating why. Because we are
issuing these notices during the week ending 23 March, we will accept appeals
made by 23 April.
© Crown Copyright 2007.
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