3 May 2013

Employer end of year forms

HMRC are reminding employers that in order to avoid penalties they must file the Employer Annual Return (P35 and P14s) online and on time. The vast majority of employers must file electronically and the deadline for submission of the forms is 19 May 2013, which this year falls on a Sunday.

Where employers do not file their annual return by 19 May they incur a penalty of £100 per 50 (or fewer) employees for every month (or part month) that their return is late.
With the introduction of RTI for the majority of employers from 6 April 2013 this will be the final P35 submission for many.

If you are would like further advice please contact Sharon Hewitt Payroll Manager.

Internet links: HMRC end of year guidance Employer Bulletin