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.
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 also send a further email when the request has been processed to confirm that no annual return is required.
Almost all employers have to file annual and in-year forms online. Employers with a nil return may continue to advise HMRC in writing or by telephone if they prefer.