Oct 2012


HMRC starting to send penalty notices for late P35s

The 2011-12 Employer Annual Returns (P35 and P14s) were due by 19 May 2012. These returns are now over 4 months late and HMRC has started to send penalty notices if their records indicate that they have not yet received your return.

The penalty will be £100 per 50 employees for each month the return is outstanding, from 20 May 2012 to 19 September 2012. So an employer with 50 or less employees will receive a £400 penalty.


Bright Contracts – Employment contracts and handbooks.
BrightPay – Payroll & Auto Enrolment Software.

Posted byPaul ByrneinHMRCPAYEPayroll