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PAYE/NI annual P35 returns

£100 per month late up to £1,200 maximum. Nil if there is no amount of PAYE or NI payable; but this will only be agreed after the return is filed. If you do not file the P35 online there is a penalty, depending on the number of employees, up to a maximum of £3,000. There is no mitigation for subsequently filing the same form online.

P45 and P46 not filed online penalties

From 6th April 2011 there are penalties for failing to file P45's and P46's online. Penalties are already applicable for payrolls with over 50 staff. There is no mitigation for subsequently filing the same form online. If we are doing your payroll we already file all P45's and P46's online. Also, you can complete our online form P46 for your new starters.