News
End of Year - Electronic Filing
The end of the tax year is a busy time for those administering the payroll function. There are a number of forms which need to be filed and it is a good time to check that you have been carrying out your payroll calculations correctly throughout the year and rectify any mistakes.
2009/10 is the first year that online filing is mandatory for all employers regardless of the size of the business. Paper filing of forms is no longer an option.
It has been mandatory for large employers to file their forms electronically for some time now but up to last year smaller employers still had the option to file in paper format should they choose to. Electronic filing has now become mandatory for the smaller employer too.
The deadlines which affect end of year payroll are summarised in the table below.
Due Date |
Task |
|---|---|
19 April |
Outstanding PAYE tax and Class 1 NICs postal payments must reach your HMRC Accounts Office |
22 April |
Outstanding PAYE tax and Class 1 NIC cleared electronic payment must reach HMRC bank account |
19 May |
File your Employer Annual Return (P14s and P35) |
31 May |
Give each relevant employee a form P60 |
6 July |
File expenses and benefits annual return (forms P11D, P9D and P11D(b)) if applicable give copies to your employees |
19 July |
Class 1A NICs postal payments must reach your HMRC Accounts Office |
22 July |
Class 1A NICs cleared electronic payments must reach HMRC bank account |
If you have any queries regarding the preparation of your payroll our in-house payroll bureau PayScheme will be happy to help. Contact a member of the team on 01767 220199 or email us on info@payscheme.com