From 26 May we will start to send penalty notices where our records show that you have not yet sent your 2007-08 Employer's Annual Return (P14s and P35).
These returns were due by 19 May 2008. The penalty will be £100 per 50 employees for each month your Return is outstanding, from 20 January 2009 to 19 May 2009. So, an employer with 50 or less employees will receive a £400 penalty. This penalty is in addition to those sent in September 2008 and January 2009.
We will not issue a penalty where an appeal has been received against the first or second interim penalty and is still outstanding.
If you have not yet sent your Return, please send it without delay.
Employers with 50 or more employees must send their Return online to avoid the online filing penalty.
You should contact your HMRC office and tell us if you do not have to make a Return for 2007-08. For example, you had no employees during the year. This will help us to update our records and prevent further penalties being sent to you. We will also cancel any penalty already issued and notify you accordingly.
If you want to appeal against the penalty notice, you must write to the office shown on the notice within 30 days stating why you think the penalty notice is wrong.
