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PAYE returns due by 19 May: HMRC reminder

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HMRC has reminded employers that their annual returns of employees’ tax and NICs for 2011/12 must be sent online to HMRC by 19 May.

HMRC is writing this week to all employers who have not sent their return. Those who file late will be liable to a penalty of £100 per 50 employees for each month, or part month, that the return is outstanding. Guidance on PAYE online filing for employers is available on the HMRC website.