Readers are reminded that the 2011–12 Employer Annual Returns (forms P35 and P14) filing deadline of 19 May 2012 has now come and gone. Returns not filed will attract penalties.

If a 2011–12 return is not due an employer must still contact HMRC to advise this. This can be done using the new ‘No Employer Annual Return to make’ email notification link available at http://www.hmrc.gov.uk/paye/payroll/year-end/annual-return.htm#4 If an employer sends their P35 and P14s separately, all parts must have been received by HMRC by the deadline 19 May 2012 even if an agent or payroll bureau sends part of a return on behalf of an employer. Furthermore, HMRC advise that when sending P35 and P14s separately, the P35 should always be sent last.

More information on the filing requirements and potential penalties is available at http://www.hmrc.gov.uk/paye/payroll/year-end/annual-return.htm and http://www.hmrc.gov.uk/paye/problems-inspections/wrong-filing-method.htm and http://www.hmrc.gov.uk/paye/problems-inspections/annual-return-late.htm