Getting ready for online filing and payment
In this section:
- Compulsory deadlines for online filing - an introduction
- Deadlines for filing your Self Assessment tax return
- Employers' deadlines for filing PAYE forms and returns online
- Managing and paying your VAT online
- Get ready for online-only filing of Company Tax Returns
- Tax agents and advisers - meet compulsory online filing deadlines
- Software developers - how to work with our online services
- Voluntary organisations - help customers file their tax returns
Software developers - how to work with our online services
If you're building commercial software that's designed to connect with HM Revenue & Customs (HMRC) online services, it's essential to ensure that you keep up to date with our plans - and we keep up to date with yours.
This will ensure that when your products come to market, you and your users will have the reassurance to know that everything will work as it should.
And if you're an employer or professional practice building your own systems, we're here to provide guidance and support to ensure everything links together.
This guide will show you how to find out more about:
- the planned changes
- how and when they will be implemented
- how to keep informed about specifications and news
- where to get help and advice
On this page:
- Changes to online filing requirements that you need to know
- Keep up to date with specifications and latest news
- Accreditation and recognition of payroll software
- Where to get help and advice
Changes to online filing requirements that you need to know
The Carter programme is rolling out changes on a phased basis across Self Assessment, PAYE for Employers, VAT and Corporation Tax.
Self Assessment
There are a number of changes to Self Assessment, effective from the 2007-08 tax year.
Forms that your software generates that are similar - but not identical - to the official Tax Return (SA100, SA800 and SA900 series) are no longer acceptable.
You should have already updated your software to either file directly to our online services or access the official HMRC return if your user wishes to file on paper.
Overview of changes to Self Assessment
The main Tax Return has also been redesigned and simplified. Many forms have changed. If your software has not already been updated to reflect these changes, it's essential that you do so.
Detailed guidance on the changes to the main Tax Return
PAYE for Employers
There are phased dates for filing end of year and in-year forms online.
Larger employers (50 or more employees) must file end of year forms (P14 and P35) online now. And in-year forms (P45/P46 and the new P46 (Pen) replacing PENNOT and P160) will need to be filed online by April 2009.
For smaller employers (fewer than 50 employees) the deadlines are April 2010 and April 2011 respectively.
Read more about the planned changes to PAYE online for employers
VAT
The dates for mandatory online VAT filing and payment are not yet confirmed, and are unlikely to be earlier than April 2010. However, as VAT online services are already operational, it's a very good idea to ensure you're building in the most recent specifications.
Find out more about managing your VAT online
Corporation Tax and Company Tax returns
Users can currently file either using Extensible Business Reporting Language (XBRL) or attaching supporting documents in PDF format.
However, for tax years ending after 30 March 2011, all returns must be made using XBRL. It's likely that your software will already support XBRL, but it will become essential for you to do so in the near future to make the most of your customers' purchasing windows.
More guidance on the changes to Corporation Tax and Company Tax Return filing
Keep up to date with specifications and latest news
We want you to be among the first to know about enhancements to our online services so you can build functionality into your software. It's also important that you get the opportunity to test and work with new specifications as they come on stream.
We offer a wide range of support for developers, including technical packs, notes for developers and user guides specifically for you.
Resources for software developers
It's also a good idea to keep up with all the latest developments to our online services.
For up to date information on service availability - both for live and test services - you can check our service availability page for software developers.
Service availability - software developers
Accreditation and recognition of payroll software
High quality software solutions for businesses and intermediaries are important to us. We offer the Payroll and Pensioner Payroll Standard, which provides reassurance to potential customers that your products will work well with our systems.
We will test and accredit suitable payroll software provided it meets the latest Standards. Accreditation means that you can market it with the relevant Standard logo, providing an additional sales tool.
Accreditation lasts 12 months from the date of issue. However, you'll need to keep up to date with the latest Payroll Standard to ensure you can maintain use of the mark and the marketing benefits it brings.
More about Payroll Standard and Pensioner Standard accreditation
If your product is not accredited, it can still be recognised by HMRC. Recognition confirms the software can file returns to HMRC systems, but it does not form any sort of HMRC approval of your product.
Contact details for the Payroll Support Team
Where to get help and advice
Your first port of call should be the software developers pages on this website.
These provide easy access to:
- technical packs
- notes for developers
- user guides
- draft forms
Resources for software developers
If you have a more specific query, you can contact our software developers support team on Tel 01274 534666, between 9.00 am and 5.00 pm, Monday to Friday or email us.
