HM Revenue & Customs (HMRC) are currently reminding employers that their Employer Annual Return (P35 form) for the tax year 2009/10 must be filed online by 19 May 2010. Previously small employers - those with 50 employees or below - were given an incentive to encourage online filing but this has now ceased and paper filing of the P35 form is no long available. So, if you file your P35 form on paper, even if it’s before 19 May, you could receive a penalty.

To file online, employers must register with HMRC’s PAYE Online service if this has not already been done. Smaller employers can then use HMRC’s own free software to file their employee data securely online. However, it is recommended to register early as activation is required before the HMRC filing software can be used. Larger employers can purchase a range of commercial software to file online.

Please contact us if you require further information or assistance with filing online as we can file online on your behalf.  Alternatively visit the HMRC website or review the HMRC’s Employer CD-ROM, which is being sent to all employers.