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HMRC internal manual

PAYE Manual

Employer returns: employer return - quality checks: date stamping employer returns

Each employer / contractor must make an employer annual return.

All returns must be date stamped on the front when received. When the return has passed the quality standard checks this date must be used as the date of receipt when recording receipt of the return on to the computer.

It is essential that every return is checked for quality and then if accepted that the correct date of receipt is recorded on every accepted return. This is particularly important for any returns received later than the due date to avoid unnecessary action being taken later.

This could include the incorrect issue of an automatic penalty.

The return is due on 19 May following the end of the tax year to which it relates. This means a return for 2004-05 is due on or before 19 May 2005.