Guide to filing PAYE forms online and paying electronically

This Internet 'guide' (PDF 249K) is for employers and their agents.

It sets out what you need to know about filing your Employer Annual Return (P14s and P35) online.

For most employers, our understanding and using PAYE Online for Employers tells you a lot of what you need to know about sending your Employer Annual Return online. And Doing it online all year round tells you about sending employee starter and leaver and similar pensions information online.

'Do it online - Your guide to filing PAYE Returns and paying electronically' does not include how to register with us for online filing, or the things you need to think about when using an agent or payroll bureau. If you want to know those details, or more, then this 'guide' is for you.

In this 'guide'

  • When we talk about 'you', we mean an 'employer and/or each of your PAYE references'.
  • When we say 'we' or 'us', we mean 'HM Revenue & Customs'.

Getting help

Online filing

If you need help with filing online:

  • go to PAYE Online for employers - Internet
  • see your Employer CD-ROM (you can get a free copy by calling 0845 7 646 646)
  • call HM Revenue & Customs' Online Services Helpline on 0845 6 055 999. Lines are open Monday to Friday (8am - 10pm) and Saturday and Sunday (10am - 6pm).

Electronic Data Interchange

If you need help with Electronic Data Interchange:

Electronic payment

For more about electronic payment:

  • go to How to pay or
  • call Banking Operations Cumbernauld on 01236 783631, or Banking Operations Shipley on 01274 539328.

Other HM Revenue & Customs online services

For more about other HM Revenue & Customs online services that you can use:

Online filing: HM Revenue & Customs Quality Standard