Don’t forget the 19th May HMRC deadline!
It is that time of year again when the employer annual returns are due to HM Revenue & Customs (HMRC).
The table below which outlines some of the key tasks and deadlines.
|Outstanding PAYE tax and Class 1 NICs – postal payments must reach your HMRC Accounts Office||19 April|
|Outstanding PAYE tax and Class 1 NIC – cleared electronic payments reach HMRC bank accountAs the 22 April 2011 falls on a bank holiday, your cleared payment must reach our bank account no later than the last bank working day before that date||22 April|
|File your employer annual return (P35 and P14s)If you are exempt from the requirement to file your employer annual return online your paper return must reach your HMRC office by 19 May||19 May|
|Give each relevant employee a form P60||31 May|
|File expenses and benefits annual return (forms P11D, P9D and P11D(b)) if applicable – give a copy to your employeesThis is the last date for your from P9D and forms P11D, or substitutes. P11D(b) to reach your HMRC office||6 July|
|Class 1A NICs – postal payments must reach your HMRC accounts office||19 July|
|Class 1A NICs – cleared electronic payments must reach HMRC bank account||22 July|
Almost all employers are now required to send their employer annual return, form P35 and forms P14, to HMRC online.
There are some exceptions to the rule where certain groups have the option of filing their return either online or on paper:
- Employers operating HMRC’s simplified deductions scheme for domestic employees.
- Exemption on religious grounds.
- Employers who employ someone to provide care or support services at or from their home.
And there are also certain groups that must file on paper:
- Employers and certain employees who have special arrangements with HMRC for the direct collection of PAYE tax and/or National Insurance (NI).
- Employers whose business is a limited company and the only information you’re submitting is an entry in Box 28 (‘CIS deductions suffered’) of form P35 relating to payments received for work in the construction industry.
Further guidance for filing on paper can be found within the E10: Finishing the tax year on HMRC’s website.
Sending HMRC your employer annual return couldn’t be simpler with Liquid Accounts. Our new integrated Payroll module enables you to do this straight away within your Liquid account. For help on how to use this feature please read our Payroll – End of Year Process help document.
If you would like to add on Payroll to your Liquid Accounts subscription you can get in touch with our sales team on 0845 450 7304 or email email@example.com, you can also read more about the benefits of using Liquid Payroll here.