Further penalties for late 2008-09 PAYE returns
Further penalty notices are being sent to businesses which have still not submitted their 2008-09 Employer Annual Returns (P35 and P14s) forms.
The returns were due by 19 May 2009 and these latest penalty notices charge £100 per 50 employees for each month the return is late. Penalty notices for the period from May to September 2009 were issued in September. For a business with less than 50 employees the penalty notice will be for a further £400.
Businesses with 50 or more employees must submit the forms online or they will also incur further penalties for submitting forms using the incorrect filing method. Online filing will also become mandatory for businesses with less than 50 employees beginning with the 2009-10 returns.
Taxpayers who wish to appeal the current penalty notices have 30 days to appeal to the office shown on the penalty notice.