June 2 2014.

Now that the filing deadline of 19th May for 2013 to 2014 tax year returns has passed, HM Revenue & Customs (HMRC) will shortly be writing to those employers who they believe have yet to submit their outstanding returns.

Employers who had no return to make for the 2013 to 2014 tax year should contact HMRC as soon as possible so that their records can be updated accordingly.

Employers who have yet to file their 2013 to 2014 return in real time, should do as soon as possible and more information can be found HERE.

For those employers who HMRC has agreed can send their PAYE information on paper and have yet to file their P35 Employer Annual Return should do so as soon as possible. More information on file is available HERE.

In September 2014, HMRC will also be sending a penalty notice to any employers who have still not filed their outstanding 2013 to 2014 return, which will be by then four months late.

HMRC will continue to pursue those returns that remain outstanding for the 2013 to 2014 tax year by virtue of the penalty notice issued in September and will finalise any penalty due upon receipt of the late filed return.