Getting ready for online filing and payment
In this section:
- Compulsory deadlines for online filing - an introduction
- Deadlines for filing your Self Assessment tax return
- Employers' deadlines for filing PAYE forms and returns Online
- Managing and paying your VAT online
- Get ready for online-only filing of Company Tax Returns
- Tax agents and advisers - meet compulsory online filing deadlines
- Software developers - how to work with our online services
- Voluntary organisations - help customers file their tax returns
Employers' deadlines for filing PAYE forms and returns Online
There are important changes underway to filing PAYE (Pay As You Earn) forms, with employers increasingly having to file online. These changes are as a result of Lord Carter's review of HM Revenue & Customs (HMRC) online services.
Larger employers (with 50 or more staff) already have to file annual returns online and will have to file in-year forms online from April 2009. If you've got fewer than 50 employees, you have more time to make the changes - but you can claim tax-free payments for filing end-of-year returns, if you switch earlier.
This guide explains how the changes affect the way you:
- file your Employer Annual Returns (P14 and P35)
- send notifications of employees starting and leaving (P45 and P46)
- provide pension or annuity notifications (PENNOT, P160 and new form P46 (Pen)
- meet the deadlines that have been set to make these changes
On this page:
- If you have 50 or more employees
- If you have fewer than 50 employees
- Benefits of filing online
- Register for PAYE online
- Software options
- Get more help and advice
If you have 50 or more employees
If you have 50 or more employees, you must file your Employer Annual Returns (P14 and P35) online.
From 6 April 2009 you will also be required to file online:
- Form P45 Part 1 - when an employee leaves your business
- Form P45 Part 3 - when a new employee starts
- Form P46 - when an employee starts but has no P45 from previous employment
- Form P46 (Pen). This replaces forms P160 and PENNOT for sending us details of a new pension or annuity that you're starting to pay and will be introduced in April 2009
How to register for the PAYE online service
PAYE online filing - forms you can send or receive
PAYE online filing - the deadlines
Electronic Data Interchange (EDI) filing for large employers
If you have fewer than 50 employees
If you have fewer than 50 employees, you can continue to file on paper for the time being, but it's a good idea to consider starting now as you can claim tax-free payments for doing so, as well as having more time to get used to the systems.
The deadline for filing your Employer Annual Return (P14 and P35) online will not be before April 2010 but you can claim a tax free payment of:
- £100 if you file your 2007-08 return, due by 19 May 2008
- £75 if you file your 2008-09 return, due by 19 May 2009
From 6 April 2011 it is expected that you will have to file online:
- Form P45 Part 1 - when an employee leaves your business
- Form P45 Part 3 - when a new employee starts
- Form P46 - when an employee starts but has no P45 from previous employment
- Form P46 (Pen) - this replaces forms P160 and PENNOT for sending us details of a new pension or annuity that you're starting to pay and will be introduced in April 2009
Find out more about using PAYE Online
How to register for PAYE online
PAYE online filing - the deadlines
PAYE forms you can send or receive online
Benefits of filing online
Filing your PAYE forms online is quick and secure. It means:
- errors can be picked up quickly
- your employees' tax affairs will be in order earlier
- a reduction in storage space, postage costs and administration
- 24-hour access to file the forms
Register for PAYE Online
Before you start to use PAYE Online, you’ll have to register. You can register for PAYE for Employers using a simple enrolment process.
But before you can start using the service you'll have to wait for an Activation PIN that we'll send you through the post. This will arrive within seven days of your registration.
Get more information about registration for PAYE online
Software options
You have a choice of software and systems for filing PAYE online.
You can use:
- HMRC's free online software
- off-the-shelf payroll software
- Electronic Data Interchange (EDI) for larger employers
You can also 'mix and match' these methods if appropriate. For example, if you choose to manage P45s through a commercial product, you can use HMRC's Online Return and Forms - PAYE service for end-of-year filing.
We work with third-party software developers to make sure their products work as smoothly as possible with HMRC systems.
If you're considering buying third party software, it's a good idea to look for products that have the Payroll Standard - this shows that the software can calculate PAYE, National Insurance contributions, Statutory Payments and perform a variety of other payroll functions.
Guidance on choosing a payroll system
List of accredited payroll software
Payroll Standard and Pensioner Payroll Standard Accreditation Scheme
Get more help and advice
If you want to know more about how to switch your payroll to online filing, as well as getting practical advice on day-to-day payroll matters, you can visit our free workshops and presentations.
If you're interested specifically in online filing, you can attend one of our PAYE Online workshops. These half-day sessions are held across the UK. Spaces are limited, so it's a very good idea to book in advance.
Find a PAYE Online workshop near you
We also run Employer Talk sessions which provide an opportunity to get free advice on all aspects of payroll management - including online filing - and to speak informally with experts and give us feedback.
Get more information about our EmployerTalk sessions
We're also always interested to hear your feedback on the PAYE for Employers Online systems. Simply use the feedback area on this website, selecting PAYE for Employers Online from the drop down menu.
