Just received in the post today a penalty notice for £100 for a client whose P35 was filed on 21 May 2012.


For some companies, the advent of Real Time Information over the next 12-18 months means this week will see the final performance of the annual P35 ritual where P35 returns must be submitted to

AccountingWEB members have been voicing frustration this week after receiving end-of-year reminder letters from HMRC for clients whose P35s have already been filed online.


I have been checking through my e-mails from HMRC confirming receipt of form P35 just to double check that I have not managed to miss a client.  A significant number of emails have not arrived (som


I know that the P35 deadline is 19 May.  But is the week's grace period still around such that the penalties don't cut in until May 26?


When you apply for a PSA, do you write on behalf of your client (ie will HMRC accept a request from us) or do you get your client to send in the application, signed by them? 



Employer Further Guide to PAYE and NICs CWG (2012) page 14 states:


One of the unheralded victims of HMRC’s drive towards Real Time Information (RTI) for the PAYE Online system is the department’s software accreditation scheme.

Letter received from HMRC on an active client telling us that PAYE scheme closed.