PAYE51045 | Employer returns: employer EOY penalties: small employer penalties
From HM Revenue & Customs · PAYE Manual
Small employers were expected to file their employer annual return electronically from 2009-10. Warning letters were issued to small employers who failed to file electronically for 2009-10 and penalties were issued from 2010-11 onwards.
| Year | |
| 2009-10 | Small employer were mandated to file their employer annual return electronically |
| 2009-10 | Warning letters issued Autumn 2010 to mandated small employers who filed their employer annual return on paper |
| 2010-11 onwards | Penalties issued to mandated small employers who file their employer annual return on paper |