HMRC delays penalties for late/non-filing of RTI returns

HMRC has announced that automated penalties for late and non-filing of RTI returns will be delayed until March 2015 for employers with fewer than 50 employees.  Automated in-year penalties will commence for large employers as planned from the 6th of October 2014, but the delay means that the majority of employers will have had almost two years under RTI without being subjected to automated penalties by the time these are made live in March 2015.