The Employers annual returns P35 and P14 (P60) are due for submission to HMRC by 19 May 2007. There is a tax free incentive payment due of £150 for small employers with less than 50 employees who successfully file their returns electronically.

HMRC have issued their usual guidance and a list of thing to check out for in the year end paperwork. Unfortunately there are some errors in the guidance with regard to the national insurance limits used. Use the links below to access the original guidance together with the changes.

HMRC have also announced that their online system with be unable to process returns at all between 4 and 6 April and will be able to accept returns but not issue acceptance or rejection notices on 7 and 8 April. The shutdown of the system is due to them running the annual tax year rate change updates.

Internet links: HMRC advice 4-8 April , E10-errors and E10 booklet