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RTI Employer Returns


If you are registered as an employer and operate a PAYE scheme, then an Employer Annual Return (also known as the P35) is due by 19th May following the end of the tax year. If your PAYE Return is filed after the 19th May each year then you will have to pay a PAYE penalty. Filing a return online is nowadays compulsory for almost everyone and please note that CIS contractors must also submit a monthly CIS tax return  that they have withheld and/or suffered.

It is important to submit a return properly before the deadline. There have for some time been PAYE penalties in place for the late submission of the Employer Annual Return, which are calculated on the basis of the number of whole months the return is submitted late – the later it is the more the penalty will be. But in addition to this, HMRC have from 1st May 2010 also introduced a new penalty regime for the late payment of PAYE liabilities during the course of each tax year, as they fall due.

Nothing to report
If a registered employer has not had any employees in the tax year, and so has effectively not operated a PAYE scheme, a P35 still needs to be submitted. In the past that would have meant a ‘nil return’ being submitted in the normal way but for 2009/10, HMRC have introduced a new online facility for employers to declare that they have no Employer Annual Return to make.

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