Online filing: Penalties for not filing online

Starting on 30 October, we are sending penalty notices to employers with more than 50 employees who did not file their 2005-06 Employer's Annual Return online.

If you think the penalty is wrong, you must write to the address on the penalty notice within 30 days and tell us why. You can appeal against the penalty if:

• you can show that you have sent your Return online
• you can show that you did not have 50 or more employers when we took our count in October 2004
• exceptionally, you had a reasonable excuse (you can see a list of examples in the ‘Do it online: Online filing and electronic payment handbook’).
  We will write and tell you if your appeal has been successful. Or we will ask you to withdraw your appeal if we do not think it falls into one of the three categories above.