May 16 2012.

Employer deadlines for filing PAYE online.

The employer deadline for filing 2011-12 PAYE returns online is 19 May 2012. Any employer missing this date will incur penalty charges of £100 per 50 employees for each month or part month that the return is late.

Almost all employers are required to file their Employer Annual Return (P35 and P14s) online. Only a small number of employers are exempt from online filing.

Anyone who believes they are exempt can find guidance on this at  

Any employers who have returns outstanding for more than four months will receive a penalty notice shortly after 19 September and again the following January and May, if necessary. These penalty notices will show the amount of penalty that's building up.