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Employers who haven't yet filed their 2006-07 Annual Return need to do so by 19 May to avoid penalty charges being imposed.

HMRC have issued a reminder that employers must submit their annual return form by 19 May and that the best way to beat the deadline is by filing online.

The online service is available 24 hours a day, seven days a week, at it provides employers with the quickest and easiest way to file their return. For employers with fewer than 50 employees, there is the added incentive of a £150 tax-free payment for filing online this year.

Employers with 50 or more employees are already required to file their returns online.

Don MacArthur, Director of HMRC's Employer Programme, said:

"The last thing we want is for employers to file late and receive a penalty. The sooner we get the information, the sooner we can process it. So beat the 19 May deadline, and file now."

Help and advice on employer filing is available on the HMRC website at http://www.hmrc.gov.uk/payeonline, or by calling the HMRC Employer Helpline on 08457 143 143.

Employers with digital media access can also get help by downloading the HMRC Employers PAYE podcast from: http://www.hmrc.gov.uk/podcasts.