HMRC apologises to employers but the last booklets were actually sent on Tuesday 30 April 2013 and may take up to three weeks to reach employers.
In the meantime, and hopefully this warning won’t have come to you too late, please don't call HMRC to ask for a replacement booklet as you wouldn't receive it before the booklet which is now on its way to you.
TICK TOCK - 19 MAY APPROACHES
7 May 2013
HMRC has published a reminder to employers, if one is needed, that the Employer Annual Return for 2012/2013 must be submitted by the 19 May 2013 if penalties for late filing are to be avoided. For those of us who have already submitted our returns – well done and move along – nothing for you to see here, however for those of you yet to submit, this reminder is I am sure not necessary but nevertheless read on for further information from HMRC. “Your 2012-13 Employer Annual Return is due by 19 May 2013. Send it as soon as possible to avoid a late filing penalty and make sure you have filed it online or you may face a further penalty.
If you do not have to make a 2012-2013 return you must contact HM Revenue & Customs (HMRC) to tell us.
The easiest way to do this is to use the new ‘No Employer Annual Return to make’ email notification - you'll find a link at the end of this message.
If you send your forms P35 and P14 separately, you must make sure that all parts have been sent to HMRC by 19 May 2013. If someone else sends part of your return for you (for example, a payroll agent or bureau), you should check that all parts have been sent. When sending P35 and P14s separately you should always send the P35 last.”
ANNUAL SCHEMES CRITERIA
13 May 2013
HMRC has published a reminder that for an Annual Scheme to be accepted as such it must fulfil certain criteria and HMRC will check past payment histories to see whether the request is appropriate.
To be considered as an Annual Scheme , a scheme must meet the following requirements:
• all the employees are paid annually • all the employees are paid at the same time/same date • the employer is only required to pay HMRC annually
Be aware that, in reviewing requests for a scheme to be treated as annual, HMRC will check the employer's payment history to see whether such a request is appropriate. Employers requesting annual schemes where it is clear that they should be paying HMRC monthly will be considered non-compliant and liable to potential penalties.
JOINT INITIATIVE ON HMRC SERVICE DELIVERY - MAY 2013 UPDATE
CIPP Policy News Journal
16/04/2014, Page 287 of 519
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