Failure to file the PAYE end-of-year forms P35, P14 and P11D (b) with HMRC by the deadlines invites penalties whether you’re filing online or on paper. There are separate penalties for filing on paper when required to file online.
P35 and P14s
The deadline for filing these returns with HMRC is 19 May. If these returns are filed late a penalty of £100 per 50 employees will be charged for each month or part of a month the return is outstanding in the period from 20 May to 19 September. HMRC will send a penalty notice advising the amount to be paid. If the return still remains outstanding, further penalty notices will be issued in September and again the following January and May calculating the penalty the same way as the first one.
P11D (b)
The deadline for filing this return is 6 July. If this return is late a penalty of £100 per 50 employees is charged for each month or part of a month the return is outstanding after the 6 July deadline. HMRC will send a penalty notice advising penalty due and if the return is still outstanding further penalty notices will be issued in November and again the following March and July.
Appeals
PAYE penalty notices could be appealed against within 30 days of the date of decision.
