Late 2008-09 employers annual return
HMRC have confirmed that they are sending further penalty notices for late submissions of the 2008/9 Employer’s Annual Return. The deadline for submitting both forms P14 and P35 was 19 May 2009. Outstanding returns are now over 12 months late.
The fixed penalty for non-submission is £100 per 50 employees for each month the return was outstanding in the four month period from 20 January 2010 – 19 May 2010. The latest penalties are in addition to those issued in September 2009 and January 2010.
Any business with 50 or fewer employees, where a return has not been submitted, will be charged a penalty of £400, for a business with 51-100 employees the penalty will be £800 and so on.
No penalties will be issued where an appeal is outstanding. Should a business wish to appeal the current penalty notice, an appeal must be sent within 30 days to the address on the penalty notice.