PAYE51045 - Employer returns: employer EOY penalties: small employer penalties

Small employers were expected to file their employer annual return electronically from 2009-10. Warning letters were issued to small employers who failed to file electronically for 2009-10 and penalties were issued from 2010-11 onwards.

Year
2009-10	Small employer were mandated to file their employer annual return electronically
2009-10	Warning letters issued Autumn 2010 to mandated small employers who filed their employer annual return on paper
2010-11 onwards	Penalties issued to mandated small employers who file their employer annual return on paper