File Your Employer Annual Return: P35 and P14s
26th March 2013
Your Employer Annual Return must reach HM Revenue & Customs (HMRC) no later than 19 May following the end of the tax year (5 April). If your return is late, HMRC may charge you a penalty.
Filing your return online is quick, easy, convenient and secure - and it's a requirement for almost all employers.
Deadlines at a glance
- Outstanding PAYE tax and Class 1 NICs - postal payments must reach your HMRC Accounts office.
- Outstanding PAYE and Class 1 NIC - cleared electronic payments reach HMRC bank account.
- FILE YOUR EMPLOYER ANNUAL RETURN (P35 AND P14s)
- If you are exempt from the requirement to file your Employer Annual return online, your paper return must reach your HMRC office by 19 May.
- Give each relevant employee a form P60.
If you haven't had to maintain any form P11s during the tax year you don't need to complete an Employer Annual Return - but you do need to tell HMRC that you won't be completing one. If you don't, they may send you unnecessary reminders or penalty notices.
To ensure compliance with the latest HMRC requirements contact Amber Payroll on 01382 312140.