SAP HR End of Year: Inland Revenue Statutory Requirements

If you have 50 or more employees you must file your Employer Annual Return (form P35 and form P14s) online now (April 2008 onwards). If you have fewer than 50 employees you do not have to file these online until at least 2010.

Below are the employer deadlines for filing End of Year documents online

22 April 200X - final deadline PAYE tax and Class 1 NICs (electronic payments)
If you're paying via an approved electronic method this is the last date for any outstanding PAYE and Class 1 NICs payments for the tax year ending 5 April 200X to be cleared in HMRC bank. Interest will be charged on any payments received after this date. A surcharge will also apply in the case of late payments from large employers (250 or more employees) who are subject to the mandatory electronic payment rules.

19 May 200X - Employer Annual Return forms P14/P35 final deadline
This is the latest date for receipt of your Employer Annual Return (P14 or substitutes and P35) for the tax year ending 5 April 200X. If filing online you must do so by midnight. Penalties are chargeable on any returns received after this date.

31 May 200X - P60 deadline
This is the last date for giving a form P60 End of year certificate for the tax year to 5 April 200X to each employee who was working for you at that date.

22 July 200X - Class 1A NICs payment deadline (electronic methods)
This is the last date for payment of any Class 1A NICs due for the tax year ending 5 April 200X to be cleared in HMRC bank account if you pay by an approved electronic payment method. Interest will be charged on any payments received after this date (and a surcharge in the case of employers who are subject to the electronic payment rules).

22 October 200X - deadline for receipt of electronic payments of tax and Class 1B NICs under a PAYE Settlement Agreement
If you have a PAYE Settlement Agreement and pay using an approved method of electronic communication, this is the final deadline for payments of tax and Class 1B NICs due for the tax year ending 5 April 200X to clear in HMRC bank account. If the payment is late you may have to pay interest.

Inland Revenue Statutory Requirements In-Year

Employers with 50 or more employees must start filing the following forms online from 6 April 2009

*To be introduced 6th April 2009, this replaces forms P160 and PENNOT.

Employers with fewer than 50 employees have to file them online from 6 April 2011.

SAP Solution

For employers currently using e-filing, the above functionality can be initiated by installing Note 987369. The correction was initially delivered in the following Support Packages:

Set up of Inland Revenue E-filing (EDI)

EDI (Electronic Data Interchange) is a way of transferring large amounts of information between two organizations using a dedicated connection or a secure network. EDI is used by the Inland Revenue for filing PAYE forms. Any employer with the necessary communication links installed can use EDI to send and receive their PAYE forms. In practice, however, EDI is most suitable for the largest of employers - those with staff numbers running into the thousands and/or with high levels of staff turnover. For smaller employers, filing over the Internet is likely to be a more cost-effective option.

A list of technical requirements, along with a registration guide for EDI can be found at the link below: