Get free updates - subscribe to our monthly newsletter Subscribe
All employers, regardless of size, were required to submit their end of tax year payroll return (forms P14/P35) online for the tax year 2009/10 onwards. From 6 April 2011 onwards, all employers regardless of size, mustsubmitin-year payroll forms“P45(1), P45(3), P46, P46(Pen), P46(ExPat)” electronically to HMRC.
There are three ways in-year forms can be submitted online:
Employers not using a bureau or agent need to be registered with HMRC to use the internet to submit the forms (they should already be registered to enable the Year End to have been submitted last year). Any employers who have started a PAYE scheme since April 2010 need to get registered as soon as possible to enable them to not only submit their End of Year Employers annual return, but also to submit their in-year payroll forms from April 6th 2011.
The process is not always straightforward and employers should start to submit in-year forms electronically as soon as possible before the deadline date to ensure that their systems are operational and therefore avoid potential penalties.
If you like this article and would like our FREE updates sent straight to your inbox then subscribe to our monthly newsletterSubscribe
All content © 2015 Armstrong Watson. All Rights Reserved. Website by Simon Pighills.
Armstrong Watson LLP is a limited liability partnership registered in England and Wales, number OC415608. The registered office is 15 Victoria Place, Carlisle, CA1 1EW where a list of members is kept. Armstrong Watson LLP is regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. Unless otherwise indicated, either expressly or by the context, we use the word “partner” to describe a member of Armstrong Watson LLP or an employee of Armstrong Watson LLP in their capacity as such.
Armstrong Watson Audit Limited is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales. Registered as a limited company in England and Wales, number 8800970. The registered office is 15 Victoria Place, Carlisle, CA1 1EW.
Armstrong Watson Financial Planning Limited is authorised and regulated by the Financial Conduct Authority. Firm reference number 542122. Registered as a limited company in England and Wales, number 7208672. The registered office is 15 Victoria Place, Carlisle, CA1 1EW. Armstrong Watson Financial Planning & Wealth Management is a trading style of Armstrong Watson Financial Planning Limited.
Armstrong Watson Trustees Limited is a limited company registered in England and Wales, number 84495656. The registered office is 15 Victoria Place, Carlisle, CA1 1EW.