National Statistics: Table A5 Corporate tax rates of capital allowance

Updated: Updated with the latest data.

Rates of capital allowances applying between 1965 and 1978 are published in Inland Revenue Statistics 1996.

Different rates of allowance may apply in different circumstances for a particular type of asset for a given time period. Where more than one rate of allowance applies, all of the rates are shown in the table and the circumstances under which each one applies are explained in the footnotes.

Source: HMRC

Detailed guide: What happens if you don’t report payroll information on time

Updated: The sections ‘If you get a penalty’ and ‘Estimating what you owe’ have been updated.

When penalties are charged

You can get a penalty if:

HM Revenue and Customs (HMRC) won’t charge a penalty if:

  • your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday (this applies from 6 March 2015 to 5 April 2017) however employers who persistently file after the payment date but within 3 days may be contacted or considered for a penalty
  • you’re a new employer and you sent your first FPS within 30 days of paying an employee
  • it’s your first failure in the tax year to send a report on time (this doesn’t apply to employers who register with HMRC as an annual scheme

How much you pay

How much you’re charged depends on how many employees you have.

Number of employees Monthly penalty
1 to 9 £100
10 to 49 £200
50 to 249 £300
250 or more £400

If you’re over 3 months late you can be charged an additional penalty of 5% of the tax and National Insurance that you should have reported.

If you run more than one PAYE scheme, you can be charged penalties for each.

Estimating what you owe

If you don’t submit your FPS on time or tell HMRC by sending an EPS that you haven’t paid any employees, they may raise a specified charge – an estimate of how much HMRC thinks you should pay. This is based on your previous PAYE payment and filing history. You will be able to see any specified charge by viewing your PAYE account online.

A specified charge doesn’t replace the need for you to send your FPS or EPS. Only the submission of the missing FPS or EPS for each month will replace the charge(s) with the amount that is due for each month and support any appeal you have made against a late filing penalty.

If you send in updated year-to-date figures in your next FPS instead, the specified charges will remain in place, but your accounting record will be adjusted to reflect the year to date figures supplied in the later month.

If you get a penalty

HMRC sends penalty notices quarterly. A notice will include what you owe, how to pay and what to do if you don’t agree with HMRC’s decision to charge you.

Pay the penalty within 30 days of getting the notice – you’ll be charged interest if you don’t.

You can appeal if you think:

  • the penalty is not due
  • the amount of the penalty is wrong
  • you had a reasonable excuse for sending your reports late

These are some of the reasons you can give as grounds for appeal:

  • data on the returns was incorrect
  • death/bereavement
  • filing expectation incorrect
  • filed on time
  • fire/flood/natural disaster
  • ill health
  • IT difficulty
  • missed correction/easement
  • no longer have any employees
  • no payments to employees
  • theft/crime
  • other – only use this option if your reason for appeal doesn’t fall into any of the above categories in the online system

You can appeal online against a filing penalty, using HMRC’s Online Service. In some cases, HMRC will accept and settle the appeal automatically.

There is no print function in the online appeal facility. Take a screen print of the appeal confirmation screen for your records if you want a copy.

You can also send your appeal in writing to:

National Insurance Contributions and Employers Office

HM Revenue and Customs


The Notice of Penalty Assessment will contain a ‘Unique ID’ for each penalty shown on the notice. You must include the Unique ID to identify which penalty you wish to appeal against.

Inaccurate reports

Where HMRC discovers careless or deliberate errors, the penalties that could apply will be based on the behaviour that led to the error and the amount of potential lost revenue for that return.

Errors that arise, despite taking reasonable care, attract no penalty at all and penalties for errors due to failure to take reasonable care can be reduced to zero with full and unprompted disclosure to HMRC.

See HMRC’s factsheet Penalties for inaccuracies in returns and documents for more information.

Source: HMRC

Form: Non-resident landlord: application to have UK rental income without deduction of UK tax – individuals (NRL1i)

Updated: The print and post version of the non-resident landlord: application to have UK rental income without deduction of UK tax – individuals (NRL1i) has been updated.

To get your UK rental income paid without deduction of UK tax if you’re an individual landlord of a UK property and normally live outside the UK, you can:

  • use the online service (sign in or set up a Government Gateway account)
  • fill in form on-screen, print and post to HM Revenue and Customs (HMRC)

Please use the postal version of this form if you need to authorise an agent to act on your behalf. Fill in the 64-8 Agent Authorisation form and post it with your Non-resident landlord application form.

Usually, a letting agent or tenant deducts tax when they pay rent to a UK landlord who lives outside the UK. The rent is not exempt from UK Income Tax and HMRC will ask you to fill in a UK Self Assessment tax return.

Before you start

The postal form is interactive (one that you fill in on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:

  • whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
  • Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
  • Mac users should right click on the form link then select “Save linked file as”
  • save the form – the recommended place is in the documents folder
  • using Adobe Reader you can open the form

If the form still doesn’t open, then contact the Online Services helpdesks for more help.

64-8 – Authorising your agent
Use form 64-8 to authorise HMRC to communicate with your tax representative about your tax affairs.

NRL2i – Application to receive UK rental income without deduction of UK tax – companies
Use form NRL2 to apply to get your UK rental income without tax taken off.

NRL3i – Application to receive UK rental income without deduction of UK tax – non-resident trustees
Use form NRL3 to apply to get your rental income paid without tax taken off.

NRL4i – Application by UK letting agents registering with HMRC – Non-Resident Landlords Scheme
Use form NRL4 to register with HMRC as a member of the Non-resident Landlords Scheme.

Source: HMRC

Guidance: Overseas pensions: recognised overseas pension schemes notification list

Updated: 21 schemes added, 11 removed and 1 amended.

Existing qualifying recognised overseas pension schemes (QROPS) will need to tell HMRC that they’ll operate the overseas transfer charge by 13 April 2017.

You can do this by completing the form Pension schemes: overseas scheme manager March 2017 undertaking (APSS240)

If you don’t:

Notification: the ROPS notifications list will be suspended on 14 April 2017 and a revised list will be published on 18 April 2017. At that time please check the list to ensure you’re transferring to a scheme that appears on the revised list.

The list contains pension schemes that have told HMRC that they meet the conditions to be a ROPS and have asked to be included on the list.

An updated list of ROPS notifications is published on the first and 15th day of each month. If this date falls on a weekend or UK public holiday the list will be published on the next working day.

Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example, where fraudulent activity is suspected.

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings.

HMRC will usually pursue any UK tax charges (and interest for late payment) arising from transfers to overseas entities that don’t meet the ROPS requirements even when they appear on this list. This includes where the ROPS requirements have changed and where taxpayers are overseas. HMRC will also charge penalties in appropriate cases. Find out about the changes for ROPS requirements.

Tax relief is given on pensions to encourage saving to provide benefits in later life. Accessing benefits (directly or indirectly) before age 55 will result in a liability to UK tax charges in all but the most exceptional circumstances. You should seek suitable professional advice including from a regulated financial adviser.

Source: HMRC

Form: Pension schemes: payments in respect of relevant members (APSS253)

Updated: Form and landing page updated to reflect changes to the conditions to be a ROPS

Use form APSS253 if you’re the scheme manager of a QROPS to tell HM Revenue and Customs (HMRC) about payments made or treated as made in respect of relevant members. You must report any payments made from funds that were transferred to a QROPS within 10-years of that transfer. After that 10 year period you do not need to report a payment if the member payment provisions do not apply.

You should also use this form to tell us if the payment is a taxable overseas transfer made out of your scheme’s funds that have had UK tax relief.

Before you start

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Source: HMRC