- Start of the new financial tax year 2015/16
- HMRC will start applying automatic late payment penalties in respect of Real Time Information
- Penalties will be issued if
- your Full Payment Submission (FPS) is late
- you didn't send the expected number of FPSs
- you didn't send an Employer Payment Summary (EPS) when you didn't pay any employees in a tax month
- Postal payments for month ended 5 March should reach your HMRC Accounts Office by this date. If you pay late you may have to pay a late payment penalty.
- Receipt of the Contractors Monthly Returns for month ended 5 March for those under the Construction Industry Scheme is due by this date whether submitted electronically or on paper.