Archive for June 9th, 2010

Every year-end we get questions about the HMRC’s concession for the filing deadline for P14s and P35s. “Is May 19 really the filing deadline, or is it May 26?” Well, it has always been May 19 and, if a late-filing penalty is imposed, it is always calculated from May 19. As will be seen in this week’s first [...]

The statutory filing deadline for PAYE year-end returns is 19 May each year.  In 1995, HMRC introduced Extra-Statutory Concession B46, providing, in effect, a grace period of seven days, in most cases, to 26 May.  The concession originally applied to both PAYE annual returns and Construction Industry annual returns, although the latter were discontinued at [...]