2009 PAYE returns
Employers need to be aware that the filing date for the Employers 2008-9 Annual Return is 19 May 2009. Businesses with 50 or more employees are now obliged to file their Returns online.
Smaller businesses are also being encouraged to file online and will be entitled to a tax-free payment of £75 for doing so once certain straightforward conditions are met. In any case, it is expected that almost all businesses will be required to file online from the 2009-10 return.
Any business that intends to file online (without using an agent) will need to register for the ‘PAYE Online for employers’ service. Registration can take up to seven days to be processed.
Once registered, submissions can be made in a number of ways including the HMRC online service, commercial payroll software or using electronic data interchange (EDI). Alternatively, an agent or payroll bureau can make filings on your behalf.