Pretty well all businesses need to file their yearend payroll returns for 2010-11 online.
The Employer Annual Return comprises:
. a form P14 for every employee
. a form P35 that summarises the end of year payroll totals.
These returns for 2010-11 must reach HMRC by 19 May 2011. Returns filed after this date may incur a penalty.
There are a few excepted employers, those that can still send in paper returns. They are:
. employers using a simplified scheme for personal or domestic employees,
. members of religious societies or orders whose beliefs are incompatible with the use of computers,
. employers who employ persons to provide care or support services at or from their home – subject to certain conditions,
. limited companies that need to file solely to confirm CIS deductions suffered, Box 28 on form P35.
Employers should be aware that if they file paper returns for 2010-11, when online filing was required, HMRC may charge a penalty even if the paper filing is within the required filing deadlines.
What if you have no returns to make this year?
If you are registered with HMRC for PAYE purposes they will expect you to make a return. If you had employees in previous tax years but this tax year, 2010-11, you had no employees, you need to notify HMRC that no return is required for 2010-11. If you don’t, you will receive unnecessary reminders and possibly penalty notices.
You can let HMRC know:
. Online at https://online.hmrc.gov.uk/shortforms/form/P35NilEmployer?dept-name=&sub-dept-name=&location=1&origin=http://www.hmrc.gov.uk
. By writing to, or telephoning HMRC.
Have you provided any taxable benefits to employees in the year?
If you have provided any taxable benefits to employees you are also required to file form P11D(b) by 6 July 2011. This form sets out the amount of taxable benefits that apply for the year and any Class 1a National Insurance contributions due.
If you are unsure how to complete these returns please call in good time so we can assist you meeting your filing deadlines and avoiding penalties.