From May 2010 you may have to pay a penalty if you do not pay the PAYE due each month, on time and in full.
The new penalties will apply to all employers.
The penalties will be a percentage of the amount you pay late, starting at 1% and increasing to 4% depending on the number of late payments in the year.
There is further penalty of 5% if PAYE remains outstanding after 6 and 12 months.
If you believe you will be unable to make a payment on time you must contact HMRC before the due date to ask for time to pay.