For 2014/15 and onwards late filing penalties apply on a monthly basis for each PAYE scheme where an employer fails in a given month to make an appropriate RTI return on or before the filing date. 

From April 2015 married couples and registered civil partners (all referred to as spouses in this article) may be eligible for a new transferable tax allowance. 

As technology and the way we communicate evolves, the expectation for instant access to information increases.