Did you miss the 19 May deadline for sending your 2008-09 Employer Annual Return (P14s and P35)? You may still be able to file the return and avoid being charged a late-filing penalty.
According to the HMRC website, if you have fewer than 50 employees you will still be entitled to a £75 tax-free payment if you file your return online, even though the deadline has now passed. If you have 50 or more employees, filing online is compulsory.
You will be charged a penalty if HMRC haven't received and accepted your full return by:
- 23.59 on Tuesday 26 May if you file online
- when post is opened on Wednesday 27 May if you file by paper.