PAYE Year-End Returns – New technical guide for magnetic media Returns

Monday, December 22nd, 2008

HMRC has published the 2009/10 version of technical booklet CA51/52 Submitting Year End Returns on Magnetic Media. Filing P14 and P35 Returns by magnetic media is only permitted for employers (i.e. PAYE schemes) with fewer than 50 employees during or at the end of the 2009/10 tax year. It is not an acceptable method of filing Returns from those employers required to file online.

Changes to the technical specifications include

  • removal of data cartridges and 5¼” diskettes as acceptable media
  • the addition of the NICs upper accrual point in the P14 record
  • the full business rules as used for online filing, although date of birth and gender are not mandatory unless the NI number is not provided.

The link to the 2008/09 version of the CA51/52 booklet is also provided below.

Further information:
CA51/52 Submitting Year End Returns on Magnetic Media 2009/10
CA51/52 Submitting Year End Returns on Magnetic Media 2008/09


The UK Payroll News is sponsored by HRD & Payroll Solutions

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