HMRC is reminding all employers to register online and ensure they file Employer Annual Returns by 19 May.

The P14 and P35 forms, which give information about employees’ tax and national insurance deductions during the tax year, must be filed online, whether employers have internet access or not.

Employers who have not filed the compulsory forms by the deadline will be charged a penalty of £100 per 50 employees for each month, or part month, that the return is outstanding.

Anyone not signed up for HMRC’s PAYE Online service should do so now, as forms cannot be filed until the service has been activated using a code sent by post, which can take up to a week to arrive.

HMRC has published a list of common errors to avoid on its website at www.hmrc.gov.uk/paye/payroll/year-end/errors.htm

This is just one of a number of compulsory online requirements for all businesses. One of Farmers Weekly’s Battling for Broadband campaign aims is to offer solutions to those who cannot get conventional broadband. Next week we’re speaking to farmers who are choosing a different option to those we’ve already explored and laying their own fibre optic cables.