HMRC have updated the following areas of the Operating PAYE in real time (RTI) online guidance:

• http://www.hmrc.gov.uk/payerti/reporting/late-reporting.htm – Updated to explain what the new ‘Filing’ penalties are from April 2014, how they are calculated, when they will issued.

• http://www.hmrc.gov.uk/payerti/paying/deadline.htm – Guidance for “How you calculate the amount of PAYE to pay” has been updated.

• http://www.hmrc.gov.uk/payerti/paying/paye-tax-dashboard.htm – Update to the section for “What the Business Tax Dashboard shows you”

• http://www.hmrc.gov.uk/payerti/reporting/errors.htm – Section added headed Missing Full Payment Submission (FPS) to cover situation where an FPS is missed.