Employers have been warned that they could face extra penalties next year if they fail to submit Pay As You Earn returns on time.

The warning from John Kinsella, tax partner at Bradford chartered accountants Watson Buckle, comes as HM Revenue and Customs starts sending out electronic notifications to employers who appear to be late submitting their full payment submissions.

HMRC says that some employers may receive these notifications even if they have filed on time.

John Kinsella said: “If you have received one of these notifications then now is the time to start taking steps to ensure that you will be able to submit your PAYE returns on time from 6 April. Otherwise you could find yourself facing penalties.”