Employer PAYE annual return deadline
Employers are reminded that the deadline for submitting the 2008/9 PAYE annual return is approaching. The filing date for the 2008/9 annual return is 19 May 2009. The Return which includes a P14 for each individual employee and a P35 summarising the entire workforce must be filed online by all businesses with 50 or more employees.
Smaller businesses are also being encouraged to file online and will be entitled to a tax-free payment of £75 for doing so once certain conditions are met.
Any business that intends to file online (without using an agent) will need to register for the ‘PAYE Online for employers’ service. Registration can take up to seven days to be processed.
Once registered submissions can be made in a number of ways including the HMRC online service, commercial payroll software or using electronic data interchange (EDI).