Employer Annual Returns

6.2 Extra Statutory Concession if you file your Return within seven days after 19 May

The law says that you must send your Employer Annual Return by 19 May. This does not take into account our 'Extra Statutory Concession B46' which allows you up to seven more days after 19 May to get your Return to us before we charge you a late filing penalty. The Concession applies to online Returns as well as those sent on paper or by magnetic media.

The Extra Statutory Concession is meant to allow for delays in the Return leaving you and reaching us (usually by post), not to give you more time to prepare your Return or put mistakes right. So you must make every effort to get your Return to us by 19 May. Although online transmissions are very much faster than post, they are not always instantaneous. Sometimes computer problems or problems with Internet connections can cause delays in online filing.