The employer must pay the tax, their not paying it usually means with they are playing fast and loose with their statutory obligations or they are in financial trouble.maniani wrote:I got a hearing date on 5 January 2015 at Newport. As my wife application was refused because the employer fails to pay a month tax on time and so home office thinks that i ceased my employment. I want to know who is liable to pay the tax under PAYE (RTI). I got P60 which show that tax has been paid. Now whose fault is this? Who is liable for this whole tax stuff. Is home office suppose that a employee must call HMRC every month to check the tax is paid or not? If so, then is there any worker in great britain who do this?
RTI late fiing penalties on or after 6 April 2014
No of employees Monthly penalty
1-9 £100
10-49 £200
50-249 £300
250 + £400