No Employer Annual Return (P35 and P14s) to make for 2011-12
Employers who did not have to complete a P11 deductions working sheet, or equivalent, during the 2011-12 tax year do not need to file an Employer Annual Return. But they must tell us if they have no return to make so that we can update our records to prevent us issuing any unnecessary reminders and penalty notices.
In 2009-10 we introduced two structured email forms, one for employers and one for agents to tell us that they had no return to make. Two new structured forms are now available for 2011-12 on the website to help you tell us this year..
Using these forms is quicker, cheaper and easier than writing or calling. We will confirm by email that we have received your notification and email you once we have noted our records.
Last year we could not process a significant number of forms because we could not link the reference number on the form with the correct employer record. So please double check that the reference number you enter on the form is correct. If you are not sure what your employer reference number is you can find it on the front of your yellow payment booklet (P30BC) or on the electronic PAYE reminders we send you each year.
You must only use the form to tell us you had no return to make for 2011-12.
If you want to tell us about an earlier year you can write to us or telephone the Employer Helpline on 0845 7 143143.
Find out more at: No Employer Annual Return to make 2011-12
Online Seminars for Businesses
We have recently introduced a series of free online presentations or ‘webinars’ to give tax help and advice to businesses and the self employed.
The webinars cover many different topics including – First steps as an employer, End of Year Returns and Statutory Payments but you must register in advance to use them. Registering is quick and easy - you only need your name and email address
There are two types of presentation:
- Live presentations or ‘webinars’ – these are available on set dates at set times. The actual presentation part lasts about 30 minutes but then there are an additional 30 minutes for a live question and answer session. These presentations will also be available as ‘pre-recorded webinars’ after the event.
- Pre-recorded ‘webinars’ – these are available to view 24 hours a day, 7 days a week, at a time that suits you.
For further information about the webinars, a full list of the topics covered and details of how to register for these presentations go to www.hmrc.gov.uk/webinars
[NB. Please note that the CIOT has had no input into the Online Seminars for Businesses. They appear to be basic introductions to some quite complex areas of tax and are not a substitute for proper tax advice tailored to the individual’s needs. The answers to questions raised in the webinars may not fully answer questions asked. Members way wish to watch any webinars before recommending them to clients.]
Increase in home working guideline rates
Employers can reimburse employees who work regularly from home for the additional household expenses they incur without incurring an extra tax or NICs charge. The additional expenses that employers may reimburse are those connected with the day to day running of the employee’s home. This might include additional costs of heating and lighting the work area, or additional insurance costs.
Because it might be difficult for employers to calculate the exact additional costs, we have previously published a guideline rate that can be paid without having to justify the amount paid or the employee having to keep any records to demonstrate the additional expenditure. The guideline rate is not a maximum amount and greater amounts can be paid where there is evidence to justify them.
From 6 April 2012 the guideline rate employers can pay employees who work regularly from home increases from £3 to £4 per week.
2 March 2012