Hi,
I run a small business and have filed PAYE returns for the last six years.
I was paying the same initial 2 employees monthly and making monthly returns.
Everything was fine till the 2 staff members left. I reported that they had left and they were issued with P45 etc.
I didn't realise that I had to report that no payments had ben made in the following months, until I received a penalty.
I then realised that they had estimated IR & NI payments due based on previous months, instead of there being nothing due.
I spoke to someone at HMRC who was helpful and advised me to report the periods of no payments online. I did this
and the tax/ni due has now been removed.
However, I ave 2x £100 penalties due.
I now realise I should have reported the non payment periods and the penalties are due, but I'm surprised that the first notice is after 2 penalties are due.
Is it worth making an appeal , or is ignorance not considered a reasonable reason ?
Will the fact that I have reported every payment made over the last 6 years on time and simply failed to realise that I didn't't need to report non payments going to help ?
Or do I put it down experience as an expensive lesson learned and move on ?
Thanks
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