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HMRC is moving towards requiring all employers to file their returns online. They are doing this incrementally according to the size of the firm. From 6 April 2009 , firms with 50 or more employees must file the following forms online:

  • PAYE starter and leaver forms - P45, P46, P46(Pen) and P46(Expat)
  • Employer Annual Return (P35 and P14s).

Paper forms filed after 6 April may incur a penalty.

Online return requirements for firms with fewer than 50 employees are:

  • 2009/10 Employer Annual Return, due by 19 May 2010
  • starter and leaver forms on l ine from 6 April 2011

This practice note is the Law Society’s view of good practice in this area, and is not legal advice. For more information see the legal status.