From 2010/11 penalties may be charged where PAYE is paid late on more than one occasion during the tax year. A warning letter is sent the first time payment is made late warning that further late payments in the tax year may trigger a penalty. HMRC sent the first warning letters out on 1 June to those who paid PAYE late for the month to 5 May 2010.
WriteTax have published a factsheet explaining how the late payment penalty regime for PAYE works. To download the factsheet for free, click on the following link.
PAYE factsheet
Guidance is also available on the HMRC website.