for 2012/13, POA is on jan 2013 and july 2013. suppose say 3000 per POAs. the company didnt pay on POAs and paid on jan 2014 instead. is there any penalty or interest for not paying any amount on POAs?
Be careful this system is relevant in Income Tax NOT Corporation Tax so we will not be dealing here with a company but with an individual!! If an individual does not pay the required POA then interest will be charged from the due date through to the date of payment.