Payroll 2007-2008
May 2008
If you are filing your returns this year in paper format, please work through the check list set out below which highlights issues that will cause your return to be rejected. If you are filing your Employer Annual Return (P14s and P35) online you should find that these quality checks are built into your payroll software.
An Employer Annual Return (P14s and P35) sent on paper will be rejected if:
- the stationery used has not been approved by HM Revenue & Customs
- the form P35 is not signed
- the form P35 has not been fully completed
- you have not enclosed the form P35
- the forms P14 are not the correct version for the year
- you have not enclosed forms P14 with the form P35
- you have not sent a form P14 for everyone listed on the form P35
- the forms P14 do not all have a valid entry in either the National Insurance number box, or the date of birth and gender boxes
- the forms P14 do not all have an entry in the employee name box the National Insurance contribution boxes on the forms P14 are not fully completed
- the forms P14 do not all have an entry in the pay box the entries on forms P14 are unclear, for example, the entries made are faint or because they are not displayed within the white boxes.
- – due to carbon smudges
- – the font size of the print is too small
- – the forms have been hole punched where there is relevant information
- – the forms have been damaged
- the forms P14 have not been split correctly
- the forms P14 are attached together with either glue or staples
- sticky labels or correcting fluid have been used on forms P14
- the sprockets have not been taken off the forms P14.
If you send your Return online you will get an on screen message through your software telling you if your Return has failed and why. You must put right any errors and re-send your Return by 19 May 2008 to avoid the late filing penalty.
Filing deadlines
We are approaching a number of important filing deadlines that will apply to businesses who operate a payroll. We have summarised the main key dates below. If you have any problems meeting these dates we may be able to help.
19 May 2008 - Last date for your 2007-08 forms P14, or substitutes, and P35 to reach your HM Revenue & Customs office. You have until midnight on the 19th to file your Return. Penalties are chargeable on any Returns received after this date.
31 May 2008 - Last date for giving a 2007-08 form P60 to each employee who was working for you at 5 April 2008.
6 July 2008 - Last date for your 2007-08 forms P9D and forms P11D, or substitutes, to reach your HM Revenue & Customs office.
6 July 2008 - Return of Class 1A NICs on form P11D(b) for 2007-08 to reach your HM Revenue & Customs office. (penalties will be charged automatically on any Returns not received by 19 July 2008)
6 July 2008 - Giving a copy of the 2007-08 form P9D, P11D, or equivalent information, to each relevant employee.
18 July 2008 - If you are not subject to the mandatory electronic payment rules and you post your payment, you should pay all outstanding Class 1A NICs so your payment reaches HMR&C no later than 18 July. Interest will be charged on any payments received after this date (and surcharge in the case of employers who are subject to the mandatory electronic payment rules).
22 July 2008 - Last date for any outstanding 2007-08 Class 1A NICs payments to be cleared in HMR&C's bank account if you pay by an approved electronic payment method. Interest will be charged on any payments received after this date (and surcharge in the case of employers who are subject to the mandatory electronic payment rules).
