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Employers urged - beat the deadline


HM Revenue and Customs -Tax Authorities

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Issued 16 April 2009

HM Revenue & Customs (HMRC) has issued a timely reminder to employers - file your Employer Annual Return by the 19 May deadline, or you could end up with a late-filing penalty.

HMRC is also reminding large employers, with 50 or more employees, that they must file their 2008/09 Employer Annual Return online, or they could face an additional penalty.

Smaller employers, with fewer than 50 employees, can still file their return on paper, but those who file online will qualify for a 75 tax-free payment.

To file online, employers must first register with HMRC's "PAYE Online for Employers" service. It can take up to a week to get the Activation PIN after registering, so employers shouldn't leave it until the last minute.

Agents, tax advisers or payroll bureaux can also file on behalf of employers. Small employers will still qualify for the 75 tax-free payment, even if an intermediary files online for them.

HMRC's Sue Williams said:

"File your Employer Annual Return now, so you avoid a last-minute rush, and any late-filing penalties."

Support and advice is available from HMRC's Employers Helpline on 08457 143 143, online at or from HMRC's Employer CD-ROM. There is also a free video podcast available to view or download from HMRC's podcast pages at


1. Each year, employers throughout the UK are required to inform HMRC of their employees' tax and national insurance payments for the last financial year. Employers meet this obligation by sending in an Employer Annual Return - a P14 for each individual employee, and a P35 summarising the details for their entire workforce.

2. More information on the HMRC Employer CD-Rom can be found on the HMRC website at

Issued by HM Revenue & Customs Press Office


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Crown Copyright 2009.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.

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Article Published/Sorted/Amended on Scopulus 2009-04-20 14:28:44 in Tax Articles

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