DMBM520215 - Debt and return pursuit: PAYE: introduction to PAYE: annual returns: issue of returns and notices to file a return
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At the end of the tax year (5 April) employers are required to submit an Employer바카라 사이트™s End of Year Return to show amounts paid to and deducted from employees and directors.
Issue of returns and notices to file a return
Before 5 April each year, HMRC send employers (or agents if authorised to act on their behalf) who are expected to submit an employer바카라 사이트™s annual return, either a notification to file a return (P35N) or a paper return to complete. The majority of employers are required to complete a P35 and P14s.
P35N - online notification to complete a P35
P35Ns are issued online to employers who have:
- 50 or more employees if they are registered for online services
- fewer than 50 employees if they are registered for our online services, and sent their previous year바카라 사이트™s return using the Internet.
Employers will still receive a P35N even if they chose not to receive code numbers or notifications from HMRC when they registered for online services.
Employers can view their P35N through HMRC바카라 사이트™s PAYE Online Service internet page. Agents will be able to see their client바카라 사이트™s P35N if HMRC have the employer바카라 사이트™s authority (that is online agent authorisation or an FBI2).
Paper returns
From 2009-10 onwards, all employers in segmentation bands 1 - 3 were legally required to file their return electronically.
For 2009-10, only employers who ceased in year, had fewer than 50 employees and filed their return on or before 5 April 2010 were also exempt from online filing.
Certain other employers are also exempt from online filing. See DMBM520205 for further information.