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years, an extra-statutory concession gave employers extra time before HMRC charged a penalty, but this has now been withdrawn.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.

Smaller 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