Annual Returns by employers
Employers are reminded that the deadline for submitting their 2009/10 PAYE annual return is 19 May 2010. The Return must include a P14 for each individual employee and a P35 summarising the entire workforce’s pay records for the year.
HMRC have now introduced a new online facilityfor employers who wish to advise HMRC that they have no PAYE annual return to file. Previously this had to be done in writing or by telephone. The new system will provide an immediate acknowledgement email that a submission has been received. HMRC will also send a further email when the request has been processed to confirm that no annual return is required.
From this year almost all employers have to file their annual and in year forms online. Employers with a nil return may continue to advise HMRC in writing or by telephone if they prefer.