The new PAYE Regulations require that most employers with fewer than 50 employees send their Employer Annual Return online however if you employ personal assistants / carers / support workers you may be except from filing your Employer Annual Return (P35 and P14s) online.

In order to be exempt you must be a person who employs someone to provide domestic or personal services at or from your home.

According to HMCR in order to qualify as a âcare and support employer:

The services must be provided to the employer or a member of the employerâs family.

The recipient of the services must have a physical or mental disability or be elderly or infirm

Must not have received a tax-free incentive payment in respect of the proceeding last 3 tax years and

It must be the employer who sends the return to the HMRC (and not some other person on the employerâs behalf).

Source:

HM revenues & Customs, Employer Bulletin

September 09 issue 33

Page 12 article Filing Online

For more information see

www.hmrc.gov.uk/employers