To file online, employers must first register with HMRC’s ‘PAYE Online for Employers’ service. It can take up to a week to get the Activation PIN after registering, so firms are being warned not to leave it until the last minute.
HMRC pointed out that small employers will still qualify for the £75 payment, even if their agents, tax advisers or payroll bureaux file online for them.
Employer Annual Returns are due by 19 May or late-filing penalties will apply.
A HMRC spokeswoman said: “We are accepting returns now, and would urge all employers to send them in as soon as they are ready to avoid any last-minute rush.”
There is more information available from HMRC’s Employers Helpline on 08457 143 143 or online at http://www.hmrc.gov.uk/paye