The Commissioners Directions which set the quality standard for 2008/09 employers' returns and the date on which an employer's size will be determined for the purposes of the 2008/09 returns are reproduced below.

“Directions under regulations 190(1) and 209(1) of the Income Tax (Pay As You Earn) Regulations 2001 (S.I. 2003/2682)

The Commissioners of Her Majesty's Revenue & Customs direct under Regulations 190(1) and 209(1) that –

1. the specified date for the tax year 2008/09 is 28 October 2007, and
2. the standards of accuracy and completeness to be satisfied in respects of a returns for the tax year 2008/09 are those set out in the “Quality Standard and Business Validation Specification from April 2008” published on the website of Her Majesty's Revenue & Customs at http://www.hmrc.gov.uk/

Dave Hartnett

Steve Lamey

Two Commissioners for Her Majesty's Revenue & Customs

23 July 2007”

2006 – 07 Employer Annual Returns

HMRC are starting to send penalty notices where their records show that employers have not yet sent the 2006-07 Employer's Annual Return (P14s and P35) and, where due, a 2006-07 Contractor's Annual Return (CIS36). These returns were due by 19 May 2007.

According to the HMRC notice, the penalty will be £100 per 50 employees and/or subcontractors for each month the Return is outstanding, as at 19 September 2007.

Further information is available at http://www.hmrc.gov.uk/employers/interim-penalties.htm.