Year-End Procedure For Tax Year 2012-13

Your Employer Annual Return is due by 19th May following the end of the tax year. Filing your return online is quick, easy, convenient and secure - and it is a requirement for almost all employers.

Who Needs to File an Employer Annual Return?

You must complete and file an Employer Annual Return if you have had to maintain a form P11 (or equivalent payroll deductions record) for at least one employee during the tax year. 

The Employer Annual Return comprises:

• a form P14 for each of the employees for whom you've had to maintain a P11 or equivalent record
• a form P35 which summarises the end-of-year payroll totals for all of your employees combined

Your return must reach HM Revenue & Customs (HMRC) no later than 19th May following the end of the tax year. If your return is late, HMRC may charge you a penalty.

Do I Have to File Online?

Almost all employers are required to file their Employer Annual Return (P35 and P14s) online.

The only employers who can file on paper are:

• employers entitled to operate PAYE using the Simplified Deduction Scheme up to 2013 for personal and domestic employees.
• employers who have a notification from HMRC that they are exempt from online filing. 
• limited companies filing a return solely to report 'Construction Industry Scheme (CIS) deductions suffered'. However, these returns can be filed online and should be submitted as a complete return (P35 with no P14s).

Notifying HMRC If You Have No Employer Annual Return To Make

If you haven't had to maintain any form P11s during the tax year you don't need to complete an Employer Annual Return - but you do need to tell HMRC that you won't be completing one. If you don't, they may send you unnecessary reminders or penalty notices. 

HMRC strongly recommends you notify them online that you have no return to make using the links on their website. Not only is it quicker, cheaper and easier than writing or calling, but HMRC will also confirm via email that they have received your online notification. HMRC will also send you a second email to confirm when your declaration has been processed.

Alternatively, you can notify HMRC that you have no return to make by calling the Employer Helpline or writing to the Employer Office. Please note however that you won't normally receive a written acknowledgement if you notify by these methods.

Filing Your P35/ P14s Online Through BrightPay

To access this utility, click HMRC > P35/ P14s:
 

1) Checklist - Answer Yes or No to the following questions:

• Have you sent a form P14 end of year summary or completed and retained a form P38(S) student employees for every person in your paid employment, either casual basis or otherwise, during the tax year shown on the front of this form? 

• Did you make any “free of tax” payments to an employee? In other words did you bear any of the tax yourself rather than deduct it from the employee?

• As far as you know, did anyone else pay expenses, or in any way provide vouchers or benefits to any of your employees while they were employed by you during the year?

• Did anyone employed by a person or company outside the UK work for you in the UK for 30 or more days in a row?

• Have you paid any of an employee’s pay to someone other than the employee eg to a school?

• Are you a service company?
  

2) Additional Information

• Are forms P11D and P11D(b) due?

• If you have one or more contracted-out pension schemes, enter your Employer Contracted-Out Number

• If your company has ceased trading during the tax year and this will be the final P35 you will submit for this company, enter the cessation date of the company in the box provided or select the date from the calendar by clicking Choose.

• Tax-free Incentive Payment and CIS Seductions Suffered - if you have received a tax-free incentive payment from HMRC during the tax year or suffered any CIS deductions enter the amounts in the box provided.

3) Send to HMRC

To submit a Complete Return to HMRC, simply click on Send a Complete Return (P35 and P14s)

Your P35/ P14s are now ready for submission to HMRC. Make sure you have an active internet connection. Click Start to submit your P35/ P14s to HMRC.

Filing Your P35 Only

If you wish, you can submit a P35 return only to HMRC. This is your year-end details only. Employee information will not be sent. P14s can be submitted at a later time.

To access this utility, click HMRC > P35/ P14s > Send to HMRC:

To submit a P35 Part Return only to HMRC, simply click on Send a P35 Part Return Only. 

Your P35 is now ready for submission to HMRC. Make sure you have an active internet connection. Click Start to submit your P35 to HMRC.

Filing Your P14s Only

If you wish to submit your P14s separately, this can be done by selecting HMRC > P35/ P14s > Send to HMRC:

1) To submit a P14 Part Return only to HMRC, simply click on Send a P14 Part Return Only

2) Select Employees - select which employees you wish to submit the P14s for to HMRC. Click Continue.

3) Your P14s are now ready for submission to HMRC. Make sure you have an active internet connection. Click Start to submit to HMRC.

Printing your P35/ P14s

To access this utility click HMRC > P35/ P14s > Print

What would you like to print?

1) To print year-end details for you and your employees, simply click Print a Complete Return (P35 and P14s)

2) To print your year-end details only (not your employees), click Print a P35 Part Return Only

3) To print the year end details of one or more employees, click Print a P14 Part Return Only.  Select the employees for whom you wish to print a P14 and click Print.


Please note, for most employers, HMRC now requires that the P35 and P14s are filed electronically. Printed copies are for your reference only.

P60s

An employer must provide a form P60 to each employee who is working for them at the end of the tax year. The P60 confirms an employee's final tax code and shows their total earnings for the year, as well as the year's total tax deductions and National Insurance Contributions. The deadline for an employer to provide P60s to their employees is 31st May following the end of the tax year.

The employee should then retain their P60 for their own records, or to:

• complete a Self Assessment tax return, if this applies to the employee
• claim back any Income Tax or National Insurance contributions they may have overpaid
• apply for tax credits

Please note, From the 2010-11 tax year onwards, a form P60 can now be provided to an employee either on paper or electronically. Before sending a P60 electronically, however, it is advised that an employer checks with an employee that they are happy to receive their P60 in this manner, in the event that an employee does not have the facility to access and print a copy securely.

Printing P60s in BrightPay

To print a single P60 for one employee, click HMRC > P60s:

• From the employee list, select the employee you wish to print a single P60 for and click OK to preview the P60.

• The selected employee’s P60 will now be displayed on screen. This can now be printed to plain paper to give to the employee by clicking Print.

To print all or a selection of P60s, click HMRC > P60s:

• Simply click on OK to print the P60s for all employees. Alternatively, select which employees you want to print a P60 for. For those you do not wish to print a P60 for simply un-tick the box beside their name. Click OK to preview the P60s for the selected employees.

• The selected employees’ P60s will now be displayed on the screen. To print the P60s to plain A4 paper click the Print button on the menu bar.