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  1. Home
HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published
29 April 2016
Updated:
6 May 2025 - See all updates
  1. Back to contents
  2. DMBM514000

DMBM523500 - Debt and return pursuit: PAYE: penalties for late payment: contents

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

  1. DMBM523510
    Overview
  2. DMBM523520
    Penalty legislation
  3. DMBM523530
    PAYE charges liable or not liable to penalties for late payment
  4. DMBM523540
    Penalty rates
  5. DMBM523550
    Time to Pay (TTP)
  6. DMBM523560
    Interest on penalties
  7. DMBM523570
    In-year PAYE
  8. DMBM523580
    Payments and late payments
  9. DMBM523590
    Considering a case for penalties
  10. DMBM523600
    The Late Payment Penalty calculator
  11. DMBM523610
    Raising a penalty charge and issuing a penalty notice
  12. DMBM523620
    Referral of penalties to IDMS
  13. DMBM523630
    EIS and county court action
  14. DMBM523640
    Penalty amendments
  15. DMBM523645
    Penalty appeals

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