HMRC were urging employers to submit PAYE end-of-year returns on time or face the penalty. In addition, they outlined the circumstances where employer tax returns could be filed on CD-Rom.

Returning 2007/08 Employer Annual Return online from 2008 CD-ROM

You could have sent your 2007–08 Return online from the CD-ROM if:

• you have registered to use HMRC online services
• you have used the P11 Calculator on the 2007 CD- ROM to calculate pay and tax for all employees
• you are using the P11 Calculator for 9 current employees or less at 5 April
• you transfer your 2007–08 P11 details onto your new 2008 CD-ROM before making the final payment for the year

You could not use the CD-ROM to send:

• part returns
• amendments
• P38As
• cessation returns for 2008–09

Further information is available at http://www.hmrc.gov.uk/employers/0708cd-annual-return.htm