Most employers are now obliged to file certain forms within the tax year online. Failure to submit online rather than using paper copies could result in penalties being charged.
The forms that need to be filed online are:
- P45 Part 1 – When an employee leaves a business.
- P45 Part 3 – When a new employee starts with a business.
- P46 – For submitting details of a new pension or annuity that is to be started.
- P46 (Expat) – For certain employees seconded to work in the UK.
In order to get set up for online PAYE filing the following steps are needed:
- Register to use the PAYE online filing service
- Receipt of Activation Code in the post
- Activate the service
Please note, it can take up to 7 days to get set up due to the postal part of the service.
Once registered the options for dealing with the online filing are:
- Payroll software
- HMRC Basic PAYE Tools – downloadable from Business Link
- HMRC free ‘Online Return and Forms’ – available on the HMRC website
- Payroll bureau
- Electronic Data Interchange (EDI) – for larger employers
If you would like to know more about PAYE online filing contact Robin Mead at Payplus on 0800 018 0590 or firstname.lastname@example.org.