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A state permitting clear perception and understanding; the area that may be seen distinctly or resolved into a clear image.

A couple of tips to avoid a fine in May.

The end of year P35 and P14 forms are due for submission online by 19th May. It is worth noting that in previous years the fine for a late submission didn’t apply until 26th May – this is no longer the case, so make sure you submit on time. If you need any assistance, please let us know ASAP to avoid a minimum £100 fine for late filing.

Some employers have failed to spot the difference between the “test” online submission of the P35 and the “actual” one because the on screen read-outs look the same. There was some publicity last year after a tribunal commented that the system was misleading. The taxman is now warning employers to double-check a live submission has been made.

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