Fill in form or face a penalty
Failure to send Employer Annual Returns to Her Majesty’s Revenue and Customs by the filing deadline will almost certainly result in a late-filing penalty. In previous years, an extra-statutory concession gave employers extra time before HMRC charged a penalty, but this has now been withdrawn.
And from this year, employers will be liable to a penalty if they file their annual return on paper. Last year’s transitional arrangements to not charge employers with five or fewer employees have now ended.
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Hide AdSmaller employers can file their employee data securely online using HMRC’s ‘Online Return and Forms – PAYE’ product. And employers with fewer than 10 employees can use HMRC’s Basic PAYE Tools. The HMRC has also published a list of common errors to avoid on its website at www.hmrc.gov.uk/paye/payroll/year-end/errors.htm