Hi

I have to file the first EMP201 on SARS efiling for my client. They started in October 2013. I only received the PAYE number today (they also applied a bit late). Do I have to start filing from period 201310 and pay penalties and interest? Or is there a way of filing all 3 returns in Jan? Or do I just pay over the amounts excl. penalties and SARS waves it?

Thanks

Miriam