Annex 3: Penalty fines associated with i-Connect submissions, depending on employer size
| Number of Active members | Penalty charge for failure to start monthly i-Connect returns | Per additional month late or part thereof | Once i-Connect monthly returns are live, penalty charge for one late return during the tax year (after 22nd of month) | Once i-Connect monthly returns are live, penalty charge for second late return during the tax year (after 22nd of month) | Once i-Connect monthly returns are live, penalty charge for third or more late return during the tax year (after 22nd of month) |
|---|---|---|---|---|---|
| 0-10 | £500 | £500 | Warning | £500 | £500 and report to TPR |
| 11 - 99 | £750 | £750 | Warning | £750 | £750 and report to TPR |
| 100 - 999 | £1,000 | £1,000 | Warning | £1,000 | £1,000 and report to TPR |
| 1000 + | £1,250 | £1,250 | Warning | £1,250 | £1,250 and report to TPR |