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).