Year End PAYE (P35) 16 Apr 2012 Gemma Latest News, PAYE No comment All employer annual returns must be filed by 19 May 2012. All employees must receive their P60 by 31 May 2012. Dont be late, HMRC will fine you £100 per month that the annual return is outstanding. Related posts: Self Assessment Penalties Understanding those ‘payments on account’ Self Assessment Deadline Employed and Self Employed New HMRC Power for Non Payment of PAYE