Payroll Deadlines2010 Employer Annual Return – Forms P35 and P14 The 2009-10 returns must be filed by 19 May 2010 or penalties will be charged. Almost all employers are now required to file their Employer Annual Returns online. Important Payment Dates April 19 (Cheque payments)
April 22 (Electronic payments)
Interest will be charged on late payments. Penalties on late PAYE/NIC payments from 2010-11 For all employers, from the tax year 2010-11, HM Revenue & Customs intend to implement the new late payment penalties for PAYE payments including income tax, NIC, construction industry scheme and student loan deductions. From May 2010 you may therefore have to pay a late payment penalty if you do not pay the PAYE due each month or quarter, on time and in full. There will also be late payment penalties for not paying amounts due annually - including Class 1A NIC and PSA amounts - on time and in full. If you require further information on the above, please do not hesitate to contact us. |
