Send your 2008-09 Employer Annual Returns (P14s and P35) as soon as possible
Your 2008-09 Employer Annual Return is due on 19 May. Send it as soon as possible to avoid the late filing penalty. If you do not have to make a 2008-09 Return you must contact your HM Revenue & Customs (HMRC) office to tell us.
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 should check that all parts have been sent to us. The best way to send P14s and the P35 separately is to send the P35 last.
