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Final reminder for employer returns


HM Revenue and Customs -Tax Authorities

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Issued 05/05/2009

The 19 May deadline for Employer Annual Returns is fast approaching and HM Revenue & Customs (HMRC) is issuing a final reminder to employers - file on time, or you could face a late-filing penalty.

With only a few days to go before the deadline, any employers with outstanding returns need to finalise them, and submit them to HMRC as soon possible. So far, over 27.1m returns, (a P14 for each individual employee and a P35 summarising the details for their entire workforce) have been received online.

Large employers, with 50 or more employees, 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 will qualify for a 75 tax-free payment if they file online.

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 don't leave it until the last minute before the filing deadline.

Agents, tax advisers or payroll bureaux can also file on behalf of employers. Small employers will still qualify for the 75 tax-free payment, whether they file online themselves or through one of these intermediaries.

Don Macarthur, Head of HMRC's Employers Team said:

"Time is running out. File your Employer Annual Return now, and avoid a late-filing penalty.
We have already received over 27.1 million returns online this year, so if you are due a tax-free payment, make sure you don't miss out by filing by 19 May."

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
Press enquiries only please contact:
Jan Marszewski
Tel: 020 7147 0798


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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 2009-05-12 13:30:35 in Tax Articles

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