HM Revenue and Customs
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PAYE reminder for large employers

PAYE reminder for large employers

HM REVENUE AND CUSTOMS News Release (Ref:NAT 61/08) issued by COI News Distribution Service. 2 December 2008

HM Revenue & Customs (HMRC) has issued a reminder to large employers about important PAYE changes coming into effect next April.

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

* Form P45(1) - details of employee leaving;

* Form P45(3) - new employee details;

* Form P46 - employee without a form P45; and

* similar information for people receiving a pension.

To file online, you must first register with HMRC's Online PAYE service - go to and click on 'PAYE for Employers' under the 'do it online' menu.

Once registered, there are several ways to file: HMRC's free 'Online Returns and Forms' software; commercial payroll software; or the Electronic Data Interchange (EDI) - a secure phone line suitable for large numbers of forms. Alternatively, a payroll agent or bureau can do it for you.

HMRC's Simon Lidster said:

"Filing in-year employee information online is quick, easy and convenient. As well as avoiding postal delays, the information is processed much faster by HMRC. This means employees' records and tax codes are updated more quickly, and they are much more likely to have paid the right tax at the end of the tax year.

"If you're a large employer, it's a good idea to get online now, so you'll be well prepared for the changes."

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


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