A P14s and P35s summary has to be prepared for each employee for whom PAYE was operated during the year. A copy of it, known as a P60, is given to the employee certifying his /her pay and tax and NI deducted. The P14’s are summarised on a form P35. The forms must be delivered to the Revenue no later than 19th May following the PAYE tax year end on 5th April and there are penalties for failure to do so.
The P11D returns of benefits in kind together with a P11D (B) for Class 1A NI contributions where appropriate on non-cash benefits must be delivered to the Revenue no later than the 6th July following the tax year end, failing which (severe) penalties are applied.
CPPT is able to assist with filing annual Returns towards HMRC with ease and help you concentrate on other concerns of the business. For info do not hesitate to call or email us.