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Employers that did not have to complete a P11 deductions working sheet or equivalent during 2011/12 do not need to file an employer annual return.
HMRC have produced two new structured forms for 2011/12 to enable employers to tell them that no return is due.
The department will confirm by email that they have received the form and email again, once they have updated their records.
Last year, HMRC could not process a significant number of forms because they could not link the reference number on the form with the correct employer record.
They therefore ask that employers double-check that the reference number entered on the form is correct. More information is available on HMRC’s website.
HMRC say the new PAYE Payment booklets for 2012/13 have been dispatched to existing employers and new employers that registered by 16 December 2011.
Employers that registered after 16 December 2011 will not receive the 2012/13 booklet until mid-April. Anyone who has not received the booklet by 27 April should call the payment helpline on 0845 366 7816. Further details are available online.
