Employers urged to beat May deadline
18/05/2011
Employers must file their Employer Annual Return online by 19 May 2011
Your Employer Annual Return (P35 and P14) must reach HM Revenue & Customs (HMRC) by 19 May.
Employers must file their Employer Annual Return online by 19 May 2011
Your Employer Annual Return (P35 and P14) must reach HM Revenue & Customs (HMRC) by 19 May. Changes came into effect this year, which mean Employer Annual Returns sent to HMRC after the 19 May filing deadline will almost certainly result in a late-filing penalty.
Changes to Employer Annual Return
Previously, an extra-statutory concession gave employers extra time before HMRC charged a penalty. This has now been withdrawn.
From this year, employers will be liable to a penalty if they file their annual return on paper (with some very limited exceptions, such as certain individuals who employ their own carer). Last year, no penalty was charged for employers with five or fewer employees. These transitional arrangements have now ended.
Smaller employers, or their agents or bureaux, can file their employee data securely online using HMRC's 'Online Return and Forms - PAYE' product, while larger employers can purchase a range of commercial software.
Employers with fewer than 10 employees can use HMRC's Basic PAYE Tools (formerly Employer CD-Rom) to file their Employer Annual Return online. For more information see nibusinessinfo.com.
» back...