HM Revenue & Customs (HMRC) has issued an alert to employers with 50 or more employees - important PAYE changes come into effect in April 2009, so employers are urged to make sure that they’re ready for them.
From 6 April 2009, employers with 50+ employees must send their employee starter and leaver information - P45s, P46s and P46(Pen) for pensions online. Failure to do so could result in a penalty.
Forms are filed online using HMRC’s PAYE Online for Employers service, which employers must first register with at www.hmrc.gov.uk. Once registered, there are several ways to file:
- HMRC’s free ‘Online Returns and Forms - PAYE’ service;
- Commercial payroll software; or
- Electronic Data Interchange (EDI) - a secure phone line suitable for large numbers of forms.
Alternatively, a payroll agent or bureau can file it on behalf of employers.