The delay in sending out P35 penalty notices has been addressed by HM Revenue & Customs (HMRC).The process of informing employers that their returns are late has been revised. It had emerged that some employers were not being alerted to the penalties until September – four months after the late return.
The Notification to complete form P35 Employer Annual Return 2011/12 will be moved to mid-March so that firms receive this closer to the end of the tax year.
From 28 April 2012, HMRC will issue an Employer Annual Return Reminder where it believes a 2011/12 P35 is outstanding.
A P35 Interim Penalty Letter will be sent from 31 May 2012. It will state that the employer has incurred a late return penalty and will explain how to avoid further fines. HMRC has also improved its online guidance to help employers comply with the P35 rules.
Pamela Flores is an events professional with experience at Symposium Events, a UK-based conference and events organization. She has worked in editorial and event coordination roles within the HR and expatriate management sector, contributing to the organization of major conferences including the Expatriate Management and Global Mobility conference. Her background spans online editorial work and events management within the professional conference industry.
- Pamela Flores
- Pamela Flores
- Pamela Flores
- Pamela Flores
