HMRC have written to employers and their authorised agents where a P35/P14 return was not filed by 19 May 2012 advising that a penalty will already have been incurred and that further penalties will incur where the return was not submitted by 19 June 2012.

Late-filing penalties apply whether filing online or on paper. For more information visit http://www.hmrc.gov.uk/paye/problems-inspections/annual-return-late.htm#1