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Employer Annual Return (2013-2014)

Filing your Employer Annual Return (P35 and P14s) for 2013-2014

This guidance is for those employers who HM Revenue & Customs (HMRC) have agreed can send their PAYE information on paper. Your Employer Annual Return for 2013-2014 is due by 19 May 2014

Who needs to file an Employer Annual Return?

Unless you are already reporting PAYE in real time, you must complete and file an Employer Annual Return if you have had to maintain a form P11 (or equivalent payroll deductions records) for at least one employees during the tax year.

The Employer Annual Return comprises of:

  • a form P14 for each of the employees for whom you’ve had to maintain a P11 or equivalent record
  • a form P35 which summarises the end of year payroll totals for all of your employees combined

Your return must reach HMRC no later than 19 May 2014. If  you don’t do this HMRC may charge you a penalty that will continue to increase for each month or part month the return remains outstanding.

Penalties if you file PAYE returns late: P35, P14, P11D
To Avoid a late filling penalty, you must ensure that the PAYE end of the year forms P35, P14 and P11D reach HMRC by their deadlines. Late filling penalties apply whether you’re filling on-line or on paper.

Penalty Amounts
Penalties accrue for each moth (or Part month) that a return remains outstanding after the filing date.
If you returns remains outstanding for more than four months, you will receive a penalty notice shortly after 19 September and again the following January and May, if necessary. This will calculated at £100 per 50 employees for each month or part month you delay filing your return.

Expenses and Benefits : Form P11D

If you are required to file a form P11D(b), it must reach HMRC by the filing date of 6 July. If HMRC do not receive the return by 19 July, a penalty will be incurred. the same deadline applies regardless of whether you file the form on-line or send HMRC a paper version. HMRC will remind you at various times that your return is due.

Where a return has not been received by 19 July HMRC will write to you (and your authorised gent advising you that a penalty may already have been incurred and that the return must be submitted by 6 August to avoid further penalties.

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