PAYE51045 - Employer returns: employer EOY penalties: small employer penalties
Small employers were expected to file their employer annual return electronically from 2009-10. Warning letters were issued to small employers who failed to file electronically for 2009-10 and penalties were issued from 2010-11 onwards.
Year |
|
2009-10 |
Small employer were mandated to file their employer annual return electronically |
2009-10 |
Warning letters issued Autumn 2010 to mandated small employers who filed their employer annual return on paper |
2010-11 onwards |
Penalties issued to mandated small employers who file their employer annual return on paper |