From 24 September, HMRC will begin sending penalty notices to employers who have not submitted their employer annual returns for the year ending 5 April 2007.  These returns include forms P14, P35 and CIS36 where applicable.  HMRC will already have issued penalty notices to employers who have submitted these forms late.

The penalty for filing after the deadline of 19 May 2007 is an interim £100 per 50 employees (and/or subcontractors) for each month a return remains outstanding as at 19 September.

If you have received any such penalty notices and you believe them to be incorrect then you should contact HMRC at once.  Any appeal should be made in writing to the HMRC office stated on the penalty notice, and any outstanding returns made as soon as possible.  If you have 50 or more employees the return should be sent online to HMRC to avoid a non e-filing penalty also being charged.

Further penalties will be levied in January 2008 and May 2008 to employers who have either still not filed outstanding returns, or have not advised HMRC that a return is not due.

This page was last updated on Friday, January 04, 2008.