If you missed the 19 May deadline for your 2006-07 PAYE Return, HMRC advised that a late filing penalty would not be charged if they had received your return by midnight on 28 May.

If HMRC accepted your online return by midnight on 28 May, or they had your paper return when they opened on Tuesday 29 May, then you should not be charged a late filing penalty.

• If you have 50 or more employees, you must send your return online.
• If you have fewer than 50 employees you can get £150 tax-free if you send your return online.

It would appear that this extension has been granted partly on foot of the significant electronic filing difficulties which arose in connection with these returns in the run up to the statutory filing date.

Further information is available at http://www.hmrc.gov.uk/paye/paye-deadline.htm.

HMRC have advised that before you can use the P11 calculator for the 2007/2008 tax year, you have to complete, and then close, the 2006/2007 year.

Further information is available at http://www.hmrc.gov.uk/employers/cdrom/important-info.htm.