Reminder from HMRC to file Employer Annual Returns (P35 and P14s) online 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:
* 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 This has now been withdrawn.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. But 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.
You can file your return online at any time of day. This means, if it’s more convenient, you can send your return outside of peak times (10am-4pm on working days and 13-19 May).
Employers with fewer than 10 employees can use HMRC’s Basic PAYE Tools (formerly Employer CD-ROM) to file their Employer Annual Return online.
To help you get your return right first time, HMRC has published a list of common errors to avoid on its website here.
Further help is available from HMRC via its Employers Helpline on 08457 143 143 or online here
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