• The amount of tax etc outstanding at the due date, therefore, if you pay part of what is due the penalty will only be charged on the part that is late;• The number of times in a tax year that payment is late, i.e. the more defaults the higher the percentage penalty that will be applied;

• The length of time the payments are outstanding; and payments not paid within 6 months may attract an additional 5% penalty, a further 5% penalty may be charged for sums not paid within 12 months.

Employers are advised that all sums due are paid on time by the 19th of the following month, or, if using electronic payment, by the 22nd to avoid being penalised.