| The employer’s annual
returns P35 and P14 (P60) are due for
submission to HMRC by 19 May 2010. Broadly
all employers must submit their forms
online this year. Previously those
employers with less than 50 employees
could file paper forms.
The final date for payment of PAYE,
National Insurance Contributions,
Construction Industry Scheme deductions
and Student Loan deductions was 19 April
2010 (22 April 2010 for cleared receipt of
electronic payments into HMRC’s bank
account).
The deadline for providing employees
with their forms P60 is 31 May 2010 (Bank
Holiday Monday). Employees must be
provided with a paper form P60 this year.
HMRC have confirmed that for 2010/11
electronic forms will be acceptable.
Internet links:
HMRC employer guidance and IPP
press release |
