This content is currently under review.
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.