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 http://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 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 http://www.hmrc.gov.uk/podcasts.
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
Website http://www.hmrc.gov.uk