For small employers (fewer than 50 employees) there are various forms that must be filed online for 2011/12, some of which were not previously required to be filed online.
Starter and leaver forms (P46 and P45)
From 6 April 2011 employers with less than 50 employees will have to file starter and leaver forms online. You need to ensure that those responsible for sending starter and leaver forms are aware that the forms need to be sent online. If the information is sent on paper when it should have been sent online then you may be charged a penalty.
Employer Annual Return (P35 and P14s)
The Employer’s Annual return (P35) together with forms P14 must be filed online by 19 May 2011.
Exemptions from filing online
In certain circumstances you can claim exemption from filing online, which allow you to send your Employer Annual Return and your starter and leaver information on paper. If you want to claim exemption from filing online you must be:
- A practising member of a religious society or order whose beliefs are incompatible with the use of electronic communication, or
- A care and support employer. This means an employer that employs a person to provide domestic or personal services at or from the employer’s home where:
- the services are provided to the employer or a member of the employer’s family
- the recipient of the services has a physical or mental disability, or is elderly or infirm
- the employer has not received a tax-free payment online with the last three years, and
- it is the employer who delivers the Employer Annual Return and not some other person on the employer’s behalf.
If you wish to file on paper on the grounds of your religious beliefs or you employ a carer, please review the online filing exemptions section of the HMRC website to find out how to claim an exemption.
If you file your return on paper when required to file online, HMRC may charge you a penalty.
Registering to file online
Before you can file online you need to register with HMRC and you will find instructions on how to register if you go to HM Revenue & Customs: How to register for PAYE Online.
Other online filing
There are other forms that can be filed online such as returns of expenses and benefits (P11d (b), P11d and P9). For more information go to HM Revenue & Customs: Understanding and using PAYE Online for employers.
You can also receive information online such as tax codes and reminders. You can download a PAYE Desktop Viewer which can help you manage your online codes and reminders.
If you would like further information or would like to use us as your agent to deal with your PAYE affairs then please contact us.
