The 19 May deadline for sending your 2008-09 Employer Annual Return (P14s and P35) has now passed. If you still haven’t filed your return, you must do so as soon as possible to avoid being charged a late-filing penalty.
If you have fewer than 50 employees you will still be entitled to a £75 tax-free payment if you file your return online, even though the deadline has now passed. If you have 50 or more employees, filing online is compulsory.
You will be charged a penalty if HM Revenue & Customs (HMRC) hasn’t received and accepted your full return by:
Send your return without delay, or contact your HMRC office if you think a return isn’t due.
For more information on how to file online, please read the guide: