Employer Bulletin 37

HMRC have published Employer Bulletin 37. Extracts follow.

ESC B46

As employer annual returns (P35 and P14) have to be filed online extra-statutory concession B46 giving a period of grace for filing returns has been rendered obsolete and will come to an end on 31 March 2011. Employers must ensure their returns for 2010/11 reach HMRC by 19 May 2011.

Paper P14s

For the few employers who are exempt from filing online HMRC no longer require two copies of the paper P14 for each employee. They will be changing their P14 stationery from a three-part form with effect from the 2010-11 tax year. Employers who have already received a three-part form can continue to use them.

From November 2011 the employer orderline will only hold a stock of the manual completion version of the two-part P14. The continuous and laser sheet versions of the...