Employer annual returns (P35 and P14s) for 2008/09 were due to HMRC by 19 May 2009. Returns not yet submitted are now more than 12 months late. Where returns have not been received, HMRC will charge further penalties. The latest penalties are in addition to those charged in September 2009 and January 2010.
Penalties are charged at a rate of £100 per 50 employees for each month that the return is outstanding.
Further information is available on the HMRC website.