HMRC has updated the postal address for where to send grounds for appeal if you have not paid your PAYE and National Insurance contributions on time.
The address that should now be used is:
DM PAYE Late Payment Penalties
HM Revenue and Customs
HMRC will charge penalties if more than one of your in-year PAYE/NIC payments is late in any tax year. The penalties will be worked out as a proportion of the amount that is late and the percentage used will increase, depending on how often you pay late.
For advice on HMRC penalties please get in touch with your usual Whiting and Partners representative or call your local office for further support.
Disclaimer - All information in this post was correct at time of writing.