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Most employers are required to file their 2009-10 Employer Annual Returns online.

New PAYE Regulations introduced on 13 August 2009 mean that virtually all employers are required to file their Employer Annual Return (P35 and P14s) online from the 2009-10 tax year onwards. The 2009-10 Return is due by 19 May 2010.

Who can still file either online or on paper?

The following groups still have the option of filing their return either online or on paper:

  1. Employers with fewer than 50 employees who cease paying PAYE during the 2009-10 tax year and file their return for that year by 5 April 2010
  2. Employers entitled to operate PAYE using HMRC’s simplified deductions scheme for domestic employees (using forms P12 and P37) – provided they haven’t previously received a tax-free payment for online filing
  3. Practising members of religious societies or orders whose beliefs are incompatible with the use of electronic methods of communication
  4. Employers who employ someone to provide care or support services in or from their home. The following four conditions must be met for this option to apply:
    1. the care or support services must be provided to the employer or a member of their family
    2. the recipient of the services must have a physical or mental disability, or be elderly (aged 65 or over) or infirm
    3. the employer cannot have received a tax-free payment in respect of online filing for the preceding three tax years
    4. the employer must file their return themselves, not have someone else (such as a relative or accountant) file it on their behalf

If you are in category (c) or (d) and wish to file on paper, you must write to your HMRC office with full details of your circumstances. Our records for you can then be updated and it will avoid your receiving a penalty notice for not filing your return online.


Who must file on paper?

The following groups must file on paper:

More information: HMRC