HMRC has confirmed the relaxation introduced in 2015 will continue.
When your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday you will not receive a fine.
You can get a penalty if:
your Full Payment Submission (FPS) was late
you did not send the expected number of FPS on an Employer Payment Summary (EPS) when you did not pay any employees in a tax month
HMRC will not charge a penalty if:
You’re a new employer and you sent your first FPS within 30 days of paying an employee
Your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday, however, employers who regularly file after the payment date but within 3 days may be contacted or considered for a penalty
It’s your first failure in the tax year to send a report on time (this does not apply to employers who register with HMRC as an annual scheme)