P35's due!

HMRC have issued a reminder that the 2012-13 Employer Annual Return is due by 19 May 2013, reports Harris & Co accountancy services.

Northampton chartered accountants, Harris & Co, have reminded employers that they are encouraged to send the return in as soon as possible or face a late filing penalty.

Even if employers do not have to make a 2012-13 return, they must still contact HMRC to let them know. HMRC say the easiest way to do this is to use the new "No Employer Annual Return to make" email notification available on the HMRC website.

HMRC also point out that employers that send forms P35 and P14 separately, must ensure that all parts have been sent to HMRC by 19 May 2013. When sending P35 and P14s separately, the P35 should always be sent last.

More details are available from HMRC.