04 December 2008
Employers must register before April changes
HMRC have issued a reminder to large employers about important PAYE changes coming into effect next year.
From 6 April 2009, firms with 50 or more employees must submit 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
- Similar information for people receiving a pension
To file online, employees must first register with the Revenue's online service: click on PAYE for Employers under the Do it Online menu.
Once registered, there are a number of methods by which to file:
- HMRC's free Online Returns and Forms software.
- Commercial payroll software.
- Electronic Data Interchange, a secure phone line suitable for large numbers of forms.
- A Revenue payroll agent or bureau can do it on an employer's behalf.
