PAYE Online for Employers
There’s a wide range of PAYE (Pay As You Earn) notices, forms and returns that can be sent and received online. It’s a fast, convenient and secure way of exchanging information with us. It cuts down on time, admin and errors, and it means that you’ll get up-to-date PAYE information, such as employee tax codes, almost instantly from us.
Online filing of Employer Annual Returns
If you have 50 or more employees, you must already file your Employer Annual Return - forms P14 and P35 - online. If you have fewer than 50 employees, you do not have to file online until at least 2010 but you can get tax-free payments for filing online before then (or if an agent or payroll bureau files online for you).
Your Employer Annual Return must be filed by 19 May after the tax year to which the return applies or you may face a penalty.
Filing online during the tax year
From April 2009 employers with 50 or more employees must send forms P45, P46 and similar pension information online. We expect employers with fewer than 50 will have to file these forms online from April 2011.
See:
- what the service offers
- how to file a return
- view notices
- file in-year forms
- how to make a payment
Further information available
The Employer CD-ROM has lots of online services information, including easy to follow, step by step ‘Teach yourself’ programs covering all aspects of PAYE online.
The CD-ROM is mailed to all employers each February. A further updated version containing Budget changes is issued in April.
Additional copies can be obtained:
- from the Internet by completing the online order form
- from the Employer Orderline on Tel 0845 7 646 646
Open all year, 8.00 am to 8.00 pm, Monday to Friday and 10.00 am to 1.00
pm on Saturdays (except Christmas and New Year Bank Holidays).