PAYE in-year

From 6 April 2009, all employers with 50 or more employees will have to send employee starting and leaving details and some pension information to us online.

And under government proposals, all employers with fewer than 50 employees will have to do the same from April 2011 at the earliest.

The details that will have to be sent online are:

• P45(1) – details of employee leaving.
• P45(3) – new employee details.
• P46 – employee without a form P45.
• Similar information for people receiving a pension. We will be introducing a new form P46 (PEN), which will replace the P160 and the PENNOT, in April 2009.
• P46 (Expat) – this is a new form we will be introducing in April 2009 and is only to be used where employees have been seconded to work in the UK.