Employer Annual Returns

7.2 Magnetic media and sending in your Return

You can use magnetic media to send in just the P14 part of your Return.

If you do, you must meet the validation rules in our Technical Guide (PDF 575K), 'Submitting Year End Returns on Magnetic Media' (CA51/52), or the P14 part will be rejected. You or your agent (depending on who sent in the P14s) will get a message if there are any mistakes, telling you why the part has been rejected. You will have to put right what is wrong and file the Return again by 19 May or you will face a penalty.

You will not be able to send your Return using magnetic media if your business ceases during the year. You can send your cessation Return either by paper, Internet or Electronic Data Interchange. If you have fewer than 50 employees and send your Return online you will qualify for the tax-free payment for filing online.