PAYE: Outstanding 2008-09 Employer Annual Returns
If you haven’t sent your 2008-09 Employer Annual Return, please send it without delay even though it is past the deadline, which was 19 May. Any returns received now are late and you may be charged a penalty.
Contact your HM Revenue & Customs office if you think that a return is not due, if for example you did not have any employees during the year.
If you have 50 or more employees, you must send your return online. But if you have fewer than 50 employees you can get a £75 tax-free payment if you send your return online.
For more information on how to file online, read the guide:
