Reminder from HM Revenue & Customs, 2008-09 Penalties for Outstanding PAYE Employer Annual Returns

Our colleagues at HM Revenue & Customs have requested that we send you the following reminder: "From 23 January, HM Revenue & Customs will be sending a penalty notice to those employers who we believe have still not yet submitted their 2008 - 09 Employer Annual Return (P14s and P35). 2008 - 09 returns were due by 19 May 2009. The penalty will be £100 per 50 employees for each month a return is outstanding, from 20 September 2009 to 19 January 2010. So, an employer with 50 or less employees will receive a penalty of £400, this penalty is in addition to those sent in September 2009.

We encourage employers to file any outstanding returns to HM Revenue & Customs online. Employers with 50 or more employees must send their 2008 - 09 return online to avoid an online filing penalty. Virtually all employers will be required to do this in respect of their 2009 - 10 return.

Employers must tell HM Revenue & Customs if they believe that they do not have a return to make, i.e. if there were no employees liable to PAYE or NIC during 2008 - 09. Once informed HMRC can then update their records and prevent further penalties being issued, they also ask that Employers do not send a 'nil' P35 in these circumstances.

HM Revenue & Customs will issue further penalties in May 2010 to those employers who have still not filed their 2008 - 09 return or not advised us that a return will not be due from them."

Please contact Angela Cammock at Darlington, Nicola Bellerby at Durham or Terry Doyle at York to find out how Clive Owen & Co LLP can help you pay on time & avoid unnecessary charges and penalties.

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