Penalties

12.2 Other year-end penalties

The penalty for not filing online is separate from the existing penalties for failing to make your Return by 19 May filing date, and for fraudulently or negligently making an incorrect Return.

Your Employer Annual Return must be with us by 19 May to avoid a late filing penalty.

The Return must be complete and accurate for all your employees and directors.

If you do not make a complete and accurate Return, you could face a further penalty. We will let you know in writing the amount of each penalty and surcharge you have to pay. You have the right of appeal against any penalty and surcharge notice you receive.