HM Revenue and Customs
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Large employers - PAYE attention

Large employers - PAYE attention

HM REVENUE AND CUSTOMS News Release (Ref:NAT 19/09) issued by COI News Distribution Service. 2 March 2009

HM Revenue & Customs (HMRC) has issued an alert to employers with 50 or more employees - important PAYE changes come into effect in April, so make sure you're ready for them.

These employers must send their employee starter and leaver information - P45s, P46s and P46(Pen) for pensions - online from 6 April 2009. 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 Once registered, there are several ways to file: HMRC's free 'Online Returns and Forms - PAYE' service; commercial payroll software; or by Electronic Data Interchange (EDI) - a secure phone line suitable for large numbers of forms. Alternatively, a payroll agent or bureau can file it for you

A new podcast, which explains the changes, and offers help and advice on preparing for them, is available to download free from the HMRC website at

HMRC's Simon Lidster said:

"If you're an employer with 50 or more employees, and you're not filing your P45s and P46s online, time is running out. Register now, so you don't end up facing a penalty."

"These employers also need to remember that their 2008-09 Employer Annual Returns must be submitted online to HMRC by 19 May. Returns are being accepted now, so we are urging employers to send them in as soon as they are ready."

Note for editors

1. From 6 April 2009, employers with 50 or more employees must send the following in-year PAYE information online:

* Form P45 Part 1 - details of employee leaving;

* Form P45 Part 3 - new employee details;

* Form P46 - employee without a form P45; and

P46 (Pen) - new pension details.

Issued by HM Revenue & Customs Press Office
Press enquiries only please contact:
Tel: 020 7147 0798


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