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Employers across the UK are being urged to file their Employer Annual Return (Forms P35 and P14) online by 19 May, or they could face a penalty.

Changes came into effect this year, which mean Employer Annual Returns sent to HMRC after the 19 May filing deadline will almost certainly result in a late-filing penalty:

• Previously, an Extra-Statutory Concession gave employers extra time before HMRC charged a penalty. This has now been withdrawn.
•  From this year, employers will be liable to a penalty if they file their annual return on paper (with some very limited exceptions, such as certain individuals who employ their own carer or those with religious objections). Last year, no penalty was charged for employers with five or fewer employees. But these transitional arrangements have now ended.

Smaller employers, or their agents or bureaux, can file their employee data securely online using HMRC’s ‘Online Return and Forms – PAYE’ product, while larger employers can purchase a range of commercial software.

You can file your return online at any time of day. This means, if it’s more convenient, you can send your return outside of peak times (10am-4pm on working days and 13-19 May).

Employers with fewer than 10 employees can use HMRC’s Basic PAYE Tools (formerly Employer CD-ROM) to file their Employer Annual Return online.

To help you get your return right first time, HMRC has published a list of common errors to avoid on its website at Avoiding and Correcting Errors in Your Employer Annual Return (Form P35 and P14s)

Further help is available from HMRC via its Employers Helpline on 08457 143 143 or online at PAYE for Employers.

Enrol for Online Filing

If an employer has not previously sent their return online, they must act now by registering for HMRC’s online service. More information on filing online and registration can be found at Understanding and Using PAYE Online for Employers.

What to Do if You Don't Need to File an Employer's Annual Return

If an employer has not had to maintain any forms P11 during the last tax year (and so had no requirement to complete a P14 or P35) they will not need to complete an Employer Annual Return – but they will need to tell HMRC that they won’t be completing one, otherwise they may receive unnecessary reminders or penalty notices. The easiest and quickest way to do that is by notifying HMRC online that they have no Employer Annual Return to make. More information on doing this can be found at Notifying HMRC if You have No Employer Annual Return to Make.