Employers’ end-of-year return penalties
Employers who did not submit their annual returns, and where applicable, a contractor’s annual return, for 2006/07 will shortly be receiving the third round of penalties.
The deadline for the two returns was 19 May 2007 and previous penalties were issued in September 2007 and January 2007. The third penalty will be calculated at the rate of £100 per fifty employees and/or subcontractors for each month the return is outstanding, calculated from 19 January to 19 May.
Employers who did not need to make a return for 2006/07 should contact HMRC and ask for the penalty notices to be cancelled. However, appeals against the notices should be made in writing.