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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: employer EOY penalties: small employer penalties

Small employers were expected to file their employer annual return electronically from 2009-10. Warning letters were issued to small employers who failed to file electronically for 2009-10 and penalties were issued from 2010-11 onwards.

Year  
   
2009-10 Small employer were mandated to file their employer annual return electronically
2009-10 Warning letters issued Autumn 2010 to mandated small employers who filed their employer annual return on paper
2010-11 onwards Penalties issued to mandated small employers who file their employer annual return on paper