PAYE - Missed FPS/EPS (again!)

[essayer]

Due to rampant Christmas-related disorganisation I have completely forgotten to send the FPS / EPS for December. I did the same in May but submitted it late and didn't get a penalty.

Im assuming if I now submit a late FPS then I'll get a £100 bill?

I guess I could submit an empty EPS, but the director/employee is on mat leave so there is SMP for the month that needs to be claimed for - can I roll this into the next month on the next FPS? So claim and pay Dec+Jan in January?

We've had the SMP in advance from HMRC so I have to do something with the amount.

[DaveH23]

If it's only a few days/week late I very much doubt you will get fined.

I do consultancy for a large payroll software provider and come across this daily. If you are a repeat offender then possibly but the odd occasion I doubt it.