Business tax: PAYE online
HMRC drew attention to the requirement for all employers (subject to certain limited exceptions) to file their end of year returns online by 19 May after the CIOT said that for employers with five or fewer employees the practical effect of the rules for 2009/10 returns was that 'if such an employer sends their return to HMRC on paper no penalty notice will be issued' (see Tax Journal 26 April 2010 p 2).
The CIOT said on 15 April that for 2009/10 only 'the penalty for failing to file the return online is nil for employers with 1–5 employees.' In a statement released by the CIOT on 26 April HMRC said 'no concessions' had been made and all employers are required to file their 2009/10 return online by 19 May. 'We expect them to do this.'
But HMRC added that for employers...
