We were all ready to submit our annual form P14/P35 return online on Tuesday 18 May when a digger working outside our offices went right through the main telephone line and cut us off from the Internet. Normal service was not restored until late on Friday the 21st. The payroll manager stayed back to submit our return that night. Will we be penalised for being late making our return?
Question 1 on a form P35 asks us whether we’ve sent a form P14, or completed and retained a form P38(S), for everyone we’ve paid during the tax year. If the answer is “No” we have to submit a form P38A. I don’t understand the significance of question 1 and what is the point of a form P38A return anyway?