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To avoid a late-filing penalty, you must ensure that the PAYE end-of-year forms P35, P14 and P11D(b) reach HM Revenue & Customs (HMRC) by their deadlines. HMRC won't necessarily send you a reminder to file these forms.
Late-filing penalties apply whether you're filing online or on paper.
Remember that almost all employers are required to file their Employer Annual Return (form P35 and forms P14) online. There are separate penalties if you file on paper when you're required to file online.
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The deadline by which your Employer Annual Return (P35 and P14s) must reach HMRC is 19 May.
If you file your return late, you’ll be charged a penalty of £100 per 50 employees for each month or part month that your return is outstanding. HMRC will send you a penalty notice advising you of the amount you’re being penalised, and telling you how you can pay it.
If your return remains outstanding for more than four months, you'll receive a penalty notice shortly after 19 September and again the following January and May, if necessary. These penalty notices will show the amount of penalty that's building up because you haven't filed your return on time. As mentioned above, this will be calculated at £100 per 50 employees for each month or part month you delay filing your return.
How to complete and file your Employer Annual Return
If you’re required to file a form P11D(b), it must reach HMRC by 6 July. The same deadline applies regardless of whether you file the form online or send HMRC a paper version.
If you file your P11D(b) late, you’ll be charged a penalty of £100 per 50 employees for each month or part month your return is outstanding after the 6 July deadline. HMRC will send you a penalty notice advising you of the amount you’re being penalised, and telling you how you can pay it.
If your P11D(b) remains outstanding for more than four months, you’ll receive a penalty notice shortly after 6 November and again the following March and July, if necessary. These penalty notices will show the amount of penalty that's building up because you haven't filed your P11D(b) on time. As mentioned above, this will be calculated at £100 per 50 employees for each month or part month you delay filing your P11D(b).
Form P11D(b) – find out more, including who’s required to file
If you don't agree with a PAYE penalty notice you receive, you have the right to appeal against it. To read our guide on this topic, follow the link below.
How to appeal against an HMRC decision - direct tax
How to make penalty payments to HMRC
