2006-07 Employer Annual Returns: 3rd Interim Penalties for outstanding Returns

From today we will start to send penalty notices where our records show that you have not yet sent your 2006-07 Employer’s Annual Return (P14s and P35) and, where due, a 2006-07 Contractor’s Annual Return (CIS36). These are a follow up to the penalties issued in September 2007 and January 2008.

These returns were due by 19 May 2007. The penalty will be £100 per 50 employees and/or subcontractors for each month your Return is outstanding, from 20 January 2008 to 19 May 2008.

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 may still file your Return online. You will still get £150 tax-free, even though your Return is late.

You should contact your HM Revenue & Customs (HMRC) office and tell us if you do not have to make a Return for 2006-07 ie, 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.

You may think that the penalty is wrong. 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.