Almost all employers are now required to file their Employer Annual Return (form P35 and forms P14) online.

In addition, in-year forms P45 and P46 must also be sent online.

Failure to file online may result in a penalty ranging from £100 up to a maximum of £3,000.

To ensure compliance with the latest HM Revenue & Customs requirements, contact Amber Payroll on 01382 312140.