TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

P35N Notifications and Other Employer News

HMRC have confirmed P35N notifications will be sent online from 7 March 2007 to tell advise that your 2006-07 Employer Annual Return is due by 19 May 2007.

Further information is available at http://www.hmrc.gov.uk/employers/p35n-notif06-07.htm.

Employer Supplementary Returns

HMRC have sent out a very small number of 2005-06 P38A Employer Supplementary Returns in error with 2006-07 P35 Employer Annual Returns in January and February. If you need to complete a P38(A) for 2006-07, it is available at http://www.hmrc.gov.uk/employers/emp-form.htm.

In addition, HMRC have advised that you can send your 2006-07 Employer Annual Return as soon as it is ready. But, due to the annual upgrade, their PAYE Online – Internet service will not be available from 06.00 4 April until 06.00 6 April.

Finally, HMRC have advised that from 12 March they will send a penalty notice where they have not yet received 2005-06 Employer's Annual Return (P14s and P35) and, where due, a 2005-06 Contractor's Annual Return (CIS36).