The deadline for sending your complete 2007-08 Employer Annual Return (P14s and P35) is today, 19 May. So send your return without delay or contact your HM Customs & Revenue (HMRC) office and tell us if you think that a return is not due.
Remember that if you have 50 or more employees, you must send your complete return (P14s and P35) online. But if you have fewer than 50 employees you can get £100 tax-free if you send your return online. Please see PAYE Online for Employers and Agents for everything you need to know about sending your return online.