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Late returns
The 2010/11 employer annual returns (P35 and P14s) were due by 19 May 2011, so those which have not yet been submitted are now more than four months late. HMRC have started to send penalty notices if their records indicate that they have not yet received a return. An employer who wishes to appeal against the penalty must write to the office shown on the notice within 30 days.
Contracting out
HMRC have revised the CA14C and CA14E booklets following the change in legislation from 1 October 2011.
Paper returns
The deadline for self-assessment income tax returns submitted on paper is 31 October. Returns received on or after 1 November, will be subject to a £100 penalty even if there is no tax to pay or the tax due is paid on time, following the introduction of a new penalty regime this year.
