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.
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