All employers were due to submit their 2012–13 Employer Annual Return (Forms P35 and P14) by 19 May 2013. Even if filing forms P35 and P14 separately, all parts were due by that date.

Returns were due to be filed by that date to avoid a late filing penalty with further penalties possible for failing to file online.

The only employers who can file on paper are:

• Employers entitled to operate PAYE using the Simplified Deduction Scheme up to 2013 for personal and domestic employees.
• Employers who have a notification from HMRC that they are exempt from online filing.
• Limited companies filing a return solely to report ‘Construction Industry Scheme (CIS) deductions suffered’. However, these returns can be filed online and should be submitted as a complete return (P35 with no P14s).

If an employer was not required to make a 2012–13 return they should still contact HMRC to advise them of this. The easiest way to do so is to use the new ‘No Employer Annual Return to make’ email notification which is available on the HMRC website.

HMRC has also updated the April 2013 Pilot Employer Supplementary Update to clarify the obligations on employers using HMRC's Basic PAYE Tools to make year-end submissions.

As an RTI employer on the pilot, the end of year filing obligations for 2012–13 is fulfilled if one of the following conditions was met by 19 May 2013:-

• HMRC have received a Full Payment Submission (FPS) for the tax year 2012–13 with the ‘Final Submission for Year’ indicator or the ‘Final Submission due to cessation’ indicator completed, by 19 April 2013; or
• If an employer has paid employees during 2012–13 but not submitted an FPS for month 12, they must have submitted an Earlier Year Update (EYU) for the tax year 2012–13 by 19 May 2013 (if an employer has not submitted an FPS in 2012–13, they must submit one for 2013–14 before submitting the EYU for 2012–13). The employer is advised to contact HMRC before taking any action if they operate an annual scheme; or
• For the tax year 2012–13 only, HMRC have received an Employer Payment Summary (EPS), with the ‘Final Submission for Year’ indicator or the ‘Final Submission due to cessation’ indicator completed by 19 May 2013.

The above actions will ensure that those employers in the pilot will be in the same position as regards penalties for 2012–13 as employers who were not part of the RTI pilot.

Guidance on all Employer end of year tasks is available on the HMRC website.