The taxman has reminded employers that their 2009/10 annual returns – forms P35 and P14 – are due by 19 May.
Almost all firms must file online. Returns filed late, or on paper when they should have been fonline, will incur a penalty. Before filing a return online, the employer must register for and activate HMRC’s PAYE Online service.
There is still time for businesses that have not already registered to do so, but the Revenue has warned that time is running out: it takes at least seven days to get the activation code needed to file online.
With this in mind, the department has advised employers to register now even if they are not yet ready to file a return.
For more information, see here.