Companies are really being urged to file their annual return (P35 as well as P14s) by 19 May or risk incurring a penalty.
HMRC has issued an urgent reminder ahead of the impending deadline, alongside advice for you to avoid making typical errors.
Every employer must now file their P35, P38A and additionally P14 returns electronically, with a few very brief exceptions i.e. those with spiritual objections.
Under HMRC’s penalty system, employers who submit their return after 19 May will be charged a penalty of £100 per 50 staff members for every month or part month that the return is outstanding.