Employers and contractors may be liable to penalties if they do not pay PAYE, National Insurance contibutions, Construction Industry Scheme deductions and student loan deductions on time and in full for periods starting on or after yesterday, 6 April 2010. HMRC have produced a guide to these new penalties, Which apply to all employers and contractors, from May 2010.
These penalties are in addition to any interest charged. Full details can be found on the HMRC website:
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Accountancy for contractors
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