Retailers are urged to file Employer Annual Returns online by May 19 to avoid a fine.

Changes to employee legislation introduced this year mean that any Returns sent after the deadline will result in a late-filing penalty. HMRC has also removed any leeway for those file their annual returns on paper and for businesses with five or fewer employees.

Those who do submit their Returns late face a penalty of £100 per 50 employees for each month or part month that the Return is late.

All employers must file a P14 for each employee and a P35 summary sheet. Those with 10 or less employees can use the HMRC’s Basic PAYE Tools available online.

HMRC has also published a list of common errors made when filing Returns on its website. Further assistance is available on the HMRC Employers Helpline 08457 143 143 or online at