PAYE Employer Annual Return
Employers are reminded that the deadline for submitting the 2010/11 PAYE annual return is fast approaching. The filing date for the 2010/11 annual return is 19 May 2011. The Return including a P14 for each individual employee and a P35 summarising the entire workforce must be filed. Almost all employers have to file annual and in year forms online.
HMRC have introduced a new online facility for 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 allows users to receive an immediate acknowledgement email that a submission has been received. HMRC will send a further email when the request has been processed to confirm that no annual return is required.
Employers are reminded that the extra statutory concession which gave grace from certain late filing penalties was withdrawn on 1 April 2011. Employers will be liable to a penalty if they file their annual return on paper (with some very limited exceptions, such as not using the internet due to religious beliefs). Last year, no penalty was charged for employers with five or fewer employees. These transitional arrangements have now ended.