New PAYE Regulations introduced on 13 August 2009 mean that virtually all employers are required to file their Employer Annual Return (P35 and P14s) online from the 2009-10 tax year onwards. The 2009-10 Return is due by 19 May 2010.
We have published details of the employers who are exempt from the online filing requirements in our online guidance.
Who can still file on paper: guidance for exempt employers
To support employers we have updated our online guidance, including all the end of year guides.
The key guides relating to end of year will also be published on the Employer CD-ROM, which is due to be issued in February 2010.
PAYE for employers: end-of-year tasks
As virtually all employers are now required to file their Employer Annual Return online, the Employer Helpbook E10 (2010) 'Finishing the tax year up to 5 April 2010', will not contain any guidance about online filing. The Helpbook E10 (2010) is only relevant to exempt employers who wish to continue to file on paper.
