PAYE late employer returns
The deadline for employers to submit the 2008/9 PAYE annual return has now passed. The final submission date was 19 May 2009.
HMRC have issued a further reminder to submit outstanding returns as soon as possible. Late returns may be charged a penalty.
The Return including a P14 for each individual employee and a P35 summarising the entire workforce must be filed online by any business with 50 or more employees. Smaller businesses are also being encouraged to file online and can receive a tax-free payment of £75 for doing so.
Any employers who have not submitted a return because they did not think it was required should get in touch, for example if the business had no employees during the 2008/9 tax year. Remember that directors are employees for this purpose.