PAYE (Pay As You Earn): send your 2007-08 P14s and P35 as soon as possible!

Your 2007-08 Employer Annual Return is due on 19 May. So send yours as soon as possible if you have not already done so and avoid the late filing penalty. Or contact your HM Revenue & Customs (HMRC) office to tell us if you do not have to make a 2007-08 Return.

If you send your P14s and P35 separately, you must make sure that all parts have been sent to us by 19 May. If someone else sends part of your return for you (for example, a payroll agent or bureau), you might want to check that they have sent their part.

The best way to send P14s and the P35 separately is to send the P35 last. See further information about sending P14s and P35 separately.