P35 - Filing on-line

A-Vic

Hi All

Just a quick one for you - are HMRC accepting Nil returns on-line?

claudialowe

It all depends on your definition of nil

Mind has gone blank, and I can't think of the right terminology :blushing: but where the NI levels are above a certain limit, but not enough to actually need to be paid (they clock up for pension rights etc), then yes you do need to complete a P35.

However, if there are genuinely no entries to be made, then no - and you can't claim the £75.00 online filing incentive.

Claudia

A-Vic

claudialowe wrote: »

It all depends on your definition of nil

Mind has gone blank, and I can't think of the right terminology :blushing: but where the NI levels are above a certain limit, but not enough to actually need to be paid (they clock up for pension rights etc), then yes you do need to complete a P35.

However, if there are genuinely no entries to be made, then no - and you can't claim the £75.00 online filing incentive.

Claudia

Hi Claudia

The companies only have one employee and they are under the lower earnings brackett (5000 per annum) so therefore no tax or NI.

We use a really good payroll software that a few clicks and the P35 is filed and it saves on paperwork and postage.

martin1971

If by NIL P35 you mean there was no employees and you havent received paper P35 (perhaps because you filed online last year), then you do not have to send anything. I asked that question last year and was adviced not to send anything.

Funny enough this year HMRC sent me penalty notice, I replied with explanation and penalty was lifted.

deanshepherd

Just to add..

A P35 is not like a Tax Return in that you are required to complete one if issued. If no P35 is due then you are under no obligation to complete one, whether one was sent to you or not. Of course, a letter to HMRC explaining why will avoid the inevitable penalty notices.

A-Vic

Yeah we recived a P35 for them so just went ahead and filed it anyway. (It was just we have had penalties for nil returns filed on-line for last year - they seemed to have not been able to trace them typical - we had the penalties over turned also)

Does anyone use thesaurus payroll package on here?

BIG WAL

Hi Claudia,

Just to clarify the amounts more precisely, if the salary to 5/04/09 is below £4680 pa (£90 per week or £390 per month) then no P35 need be sent. If it is on or over this amount (i.e - say the £5000 you mentioned) then the employee would normally have a contribution credited even if no NI is payable.

Even of only one weekly/monthly payment is made on or over the amounts as above, an NI contributionto the employee is credited for that week/month, so a P35 would be required.

I always recommend my clients to pay employees £90/£390 (£95/£412 from 06/04/2009) so the employee still gets the contribution towards State Pension, SSP, SMP etc, although no NI is actually payable.

claudialowe

Hi Big Wal

I just couldn't remember (or be bothered to look up!) the figures - I have some small OMB Ltd Co's where in effect it is a nil return, but still needs to be submitted, so that they clock up years for the state pension.

A-Vic - I have never heard of Thesaurus payroll - I use Moneysoft - cheap as chips and brilliant - easy to use, and a really good helpline (which I have only needed about twice in 5 years).

As an aside, payroll year end seems to be going well so far this year. I have submitted three already without any problems, and the confirmation emails have been coming through pretty much instantaneously - much quicker than for tax returns in January.

Claudia

A-Vic

claudialowe wrote: »

Hi Big Wal

I just couldn't remember (or be bothered to look up!) the figures - I have some small OMB Ltd Co's where in effect it is a nil return, but still needs to be submitted, so that they clock up years for the state pension.

A-Vic - I have never heard of Thesaurus payroll - I use Moneysoft - cheap as chips and brilliant - easy to use, and a really good helpline (which I have only needed about twice in 5 years).

As an aside, payroll year end seems to be going well so far this year. I have submitted three already without any problems, and the confirmation emails have been coming through pretty much instantaneously - much quicker than for tax returns in January.

Claudia

Hi

We use the mentioned they are (usually) really good too untill ive gone to file the 2009 submissions. Firstly the net filer keeps bringing up the 2008 submissions and when i do get to filing them it keeps freezing. Grr dont you just love this time of year.