2007-08 Employer Annual Returns: Interim Penalties for outstanding Returns

From today we will send penalty notices where our records show that you have not yet sent your 2007-08 Employer’s Annual Return (P14s and P35).

These returns were due by 19 May 2008. The penalty will be £100 per 50 employees for each month your Return is outstanding, from 20 May 2008 to 19 September 2008. So, an employer with 50 or less employees will receive a £400 penalty.

If you have not yet sent your Return, please send it as soon as possible.

If you had fewer than 50 employees, and have to send a Return (because you have tax, National Insurance or Student Loan information to declare) you can still file your Return online. You will get £100 tax-free, even though your Return is late.

You should contact your HMRC office and tell us if you do not have to make a Return for 2007-08. For example, you had no employees during the year. This will help us to update our records and prevent further penalties being sent to you. We will also cancel any penalty already issued and notify you accordingly.

If you want to appeal against the penalty notice, you must write to the office shown on the notice within 30 days stating why you think the penalty notice is wrong.