a) HMRC:
All Employers, self employed and charities are required to file returns to concerned authorities within the stipulated time. A lot of time and resources were spent in preparing and sending the paper versions. But, online filing is a fast, convenient and secure way of exchanging information with HM Revenue & Customs (HMRC). It cuts down on time, administration and errors, and it means that you'll get up-to-date PAYE information, such as updated employee tax codes much faster. Online filing of various returns are not only becoming more popular and convenient but also mandatory. There are various PAYE (Pay As You Earn) notices, forms and returns that can be sent and received online. Almost all employers are required to file their Employer Annual Return (P35 and P14s) online at the end of the tax year, and it is gradually becoming compulsory for employers to file PAYE forms online, including the employee starter and leaver information contained on forms P45 and P46.
While the paper returns are required to be filed before 31st October of each year, online returns could be filed before 31st January.
From 1 April 2011, all companies and organisations will have to file their Company Tax Return online for any accounting period ending after 31 March 2010.
b) Companies House:
Every company must deliver an annual return to Companies House at least once every 12 months. The company's director(s), and where applicable the secretary, are responsible for ensuring that the annual return:
c) Charity Commissioner:
Trustees report and Annual Accounts of a charity are required to be filed by all charities whose income exceeds £25000 in a financial year within 10 months of the year-end.