As was expected new regulations have now been issued that require employers with fewer than 50 payees to file their end of year returns online for 2009/10. Not a great suprise but an early reminder for those that haven't filed electronically in previous years. There are a small number of exemptions including
- A 'care and support employer'
- They have ceased to trade and filed their return before 6 April 2010
- Are using the simplified domestic scheme
A care and support employer is someone who employs a person to provide domestic or personal services at, or from, the employer's home. The services need to be provided to the employer or a member of the employer's family because the recipient of the services has a physical or mental disability, or is elderly or infirm. Such employers are not exempted if they use an agent to file or have already filed online and received an incentive payment in the last three tax years.
Users of the simplified domestic scheme do not have the three year time limit on the incentive payment condition - if they have already filed online they are not exempt.