Your 2012-13 Employer Annual Return is due by 19 May 2013. Send it as soon as possible to avoid a late filing penalty and make sure you have filed it online or you may face a further penalty.
If you do not have to make a 2012-13 return you must contact HM Revenue & Customs (HMRC) to tell us.
The easiest way to do this is to use the new 'No Employer Annual Return to make' email notification - you'll find a link at the end of this message.
If you send your forms P35 and P14 separately, you must make sure that all parts have been sent to HMRC by 19 May 2013. If someone else sends part of your return for you (for example, a payroll agent or bureau), you should check that all parts have been sent. When sending P35 and P14s separately you should always send the P35 last.
Whatever size your business, PAYE changes affect you. If you are not already reporting PAYE in real time, you need to act now. Read 'Preparing to operate PAYE in real time (RTI)' to getting started.