The employers annual returns
P35 and P14 (P60) are due for submission to
HMRC by 19 May 2008. There is a tax free incentive
payment due of £100 for small employers,
those with less than 50 employees, who successfully
file their returns electronically.
The final date for payment of PAYE, national
insurance contributions, construction industry
scheme deductions and student loan deductions
is 19 April 2008 (22 April 2008 for cleared
receipt of electronic payments into HMRC’s
bank account). The original guidance stated
that the final date of payment was 18 April
in error.
Internet link:
HMRC
guidance and HMRC
revised guidance |
