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Employers need to file their employer annual returns by the 19 May deadline, or they could end up with a late-filing penalty.
Large employers, i.e. those with 50 or more employees, must file their 2008-09 annual return online, or face an additional penalty.
Employers with fewer than 50 employees can still file their return on paper, but those who file online will qualify for a £75 tax-free payment.
To file online, employers must first register with HMRC’s PAYE Online for Employers service.
HMRC advise that it can take up to a week to get the activation PIN after registering, so suggest that employers register in good time.
Agents, tax advisers or payroll bureaux can also file on behalf of employers.
Small employers will still qualify for the £75 tax-free payment, even if an intermediary files online for them.
