Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what legislative time conditions are in place for employers to report employees' earnings to HMRC; and what powers HMRC has to penalise employers who do not meet those conditions.

This question was answered on 30th April 2019
Employers are required to report to HMRC any relevant payments made to its employees and deductions made on their behalf, on or before the employee’s payday, under Regulation 67B Income Tax (Pay As You Earn) Regulations 2003. There are some exceptions to this obligation, which are set out under Regulation 67D.

Late filed returns may be subject to penalties under Schedule 55 Finance Act 2009.